https://www.taxtmi.com/caselaws?id=783832 A deficiency memo issued in Form GST RFD-03 under Rule 90(3) of the CGST Rules, rejecting a refund application filed under Section 54(1) of the CGST Act, cannot be sustained where the authorities accept that the application requires fresh consideration in accordance with law. The memo was quashed and set aside, and the refund application was revived for reconsideration. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783832 A deficiency memo issued in Form GST RFD-03 under Rule 90(3) of the CGST Rules, rejecting a refund application filed under Section 54(1) of the CGST Act, cannot be sustained where the authorities accept that the application requires fresh consideration in accordance with law. The memo was quashed and set aside, and the refund application was revived for reconsideration. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783832