https://www.taxtmi.com/caselaws?id=773917 Under Section 54 of the GST Act and Rule 90(3) of the GST Rules, a refund applicant must be informed of deficiencies through Form RFD-03 on the common portal so the defects can be cured and the application re-filed. Where the deficiency memo was not effectively reflected on the applicant's accessible portal and the applicant was not made aware of it in a manner enabling rectification, the communication requirement was not satisfied. The Court therefore permitted re-filing of the refund applications by treating the deficiency memo as communicated on the date of the order. en-us Wed, 18 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773917 Under Section 54 of the GST Act and Rule 90(3) of the GST Rules, a refund applicant must be informed of deficiencies through Form RFD-03 on the common portal so the defects can be cured and the application re-filed. Where the deficiency memo was not effectively reflected on the applicant's accessible portal and the applicant was not made aware of it in a manner enabling rectification, the communication requirement was not satisfied. The Court therefore permitted re-filing of the refund applications by treating the deficiency memo as communicated on the date of the order. Case-Laws GST Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773917