https://www.taxtmi.com/caselaws?id=783832 A deficiency memo in Form GST RFD-03 issued against a refund claim under Section 54(1) of the CGST Act was quashed because the respondent authorities themselves indicated that the refund application should be considered afresh in accordance with law. The memo issued under Rule 90(3) of the CGST Rules could not be sustained in those circumstances, and the refund application was revived for fresh consideration by the authorities. The note reinforces that a deficiency memo rejecting a refund application cannot stand where there is no live adjudicatory contest and the claim is to be reprocessed under the applicable refund procedure. 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 in Form GST RFD-03 issued against a refund claim under Section 54(1) of the CGST Act was quashed because the respondent authorities themselves indicated that the refund application should be considered afresh in accordance with law. The memo issued under Rule 90(3) of the CGST Rules could not be sustained in those circumstances, and the refund application was revived for fresh consideration by the authorities. The note reinforces that a deficiency memo rejecting a refund application cannot stand where there is no live adjudicatory contest and the claim is to be reprocessed under the applicable refund procedure. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783832