https://www.taxtmi.com/article/detailed?id=12981 Subsequent refund filings made at the behest of the tax authority are continuations of the original refund application where proceedings remain pending; the limitation for a GST refund is determined from the date of the original filing, not from any follow up application. A deficiency memo requesting additional documents does not render a materially complete application non est for limitation purposes when the initial filing included the prescribed documentary evidence. Refund claims cannot be rejected without affording an opportunity of being heard as required by the rules. en-us Tue, 01 Oct 2024 14:19:58 +0530 Tue, 01 Oct 2024 14:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12981 Subsequent refund filings made at the behest of the tax authority are continuations of the original refund application where proceedings remain pending; the limitation for a GST refund is determined from the date of the original filing, not from any follow up application. A deficiency memo requesting additional documents does not render a materially complete application non est for limitation purposes when the initial filing included the prescribed documentary evidence. Refund claims cannot be rejected without affording an opportunity of being heard as required by the rules. Articles Goods and Services Tax - GST Tue, 01 Oct 2024 14:19:58 +0530 https://www.taxtmi.com/article/detailed?id=12981