https://www.taxtmi.com/caselaws?id=766038 A refund application rejected through a deficiency memo without a reasoned order uploaded on the portal was held to have deprived the applicant of an effective opportunity to pursue remedies, so the memo was quashed and the matter sent back for fresh consideration. The CGST Act recognises cut-off dates for rectification and refund claims under Sections 39(9) and 54(1), but entitlement to refund must still be determined by the authority in accordance with law. The authority was directed to hear the applicant and pass a speaking order on the refund request. en-us Tue, 07 Jan 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766038 A refund application rejected through a deficiency memo without a reasoned order uploaded on the portal was held to have deprived the applicant of an effective opportunity to pursue remedies, so the memo was quashed and the matter sent back for fresh consideration. The CGST Act recognises cut-off dates for rectification and refund claims under Sections 39(9) and 54(1), but entitlement to refund must still be determined by the authority in accordance with law. The authority was directed to hear the applicant and pass a speaking order on the refund request. Case-Laws GST Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766038