https://www.taxtmi.com/caselaws?id=781857 HC allowed the writ petition, holding that the deficiency memos rejecting the refund applications under Section 54 CGST Act were legally untenable. It found the refund applications in proper form with requisite documents, and ruled that such applications cannot be rejected merely alleging lack of supporting material. HC further held that amounts paid in DRC-03 during search proceedings under Section 74(5) were not voluntary, and therefore could be claimed as refund under Section 54. The impugned deficiency memos dated 20-05-2025 and 21-05-2025 were quashed, and respondents were directed to process the refund applications and pass orders in accordance with law. en-us Fri, 07 Nov 2025 00:00:00 +0530 Thu, 02 Jul 2026 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781857 HC allowed the writ petition, holding that the deficiency memos rejecting the refund applications under Section 54 CGST Act were legally untenable. It found the refund applications in proper form with requisite documents, and ruled that such applications cannot be rejected merely alleging lack of supporting material. HC further held that amounts paid in DRC-03 during search proceedings under Section 74(5) were not voluntary, and therefore could be claimed as refund under Section 54. The impugned deficiency memos dated 20-05-2025 and 21-05-2025 were quashed, and respondents were directed to process the refund applications and pass orders in accordance with law. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781857