https://www.taxtmi.com/caselaws?id=774715 Delhi HC disposed of petition where petitioner sought processing of two GST refund applications from 2019. For first application, department claimed SCN was issued and rejected due to no reply, but petitioner argued neither SCN nor rejection order was uploaded on portal. Court found rejection order dated September 2019 only came to petitioner's knowledge in February 2025 after department's additional affidavit. HC permitted petitioner to file appeal before Appellate Authority under Section 107. For second application, department could not trace Form GST RFD-03 deficiency memo, leaving no ground to withhold refund. en-us Tue, 08 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774715 Delhi HC disposed of petition where petitioner sought processing of two GST refund applications from 2019. For first application, department claimed SCN was issued and rejected due to no reply, but petitioner argued neither SCN nor rejection order was uploaded on portal. Court found rejection order dated September 2019 only came to petitioner's knowledge in February 2025 after department's additional affidavit. HC permitted petitioner to file appeal before Appellate Authority under Section 107. For second application, department could not trace Form GST RFD-03 deficiency memo, leaving no ground to withhold refund. Case-Laws GST Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774715