https://www.taxtmi.com/caselaws?id=465607 The dominant issue was whether repeated deficiency memos could justify non-consideration of a refund claim and whether a fresh refund application could be treated as filed on the date of the original application to avoid limitation. The HC accepted the revenue's submission that, upon filing a fresh/refiled refund application with supporting documents, the authorities would decide it in accordance with law without reference to limitation by treating it as having been filed on the date of the first application. The HC consequently directed that the claimant may file a fresh/new refund application with relevant documents within six weeks and the authorities must consider it on that basis; the petition was disposed of. en-us Fri, 14 Nov 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465607 The dominant issue was whether repeated deficiency memos could justify non-consideration of a refund claim and whether a fresh refund application could be treated as filed on the date of the original application to avoid limitation. The HC accepted the revenue's submission that, upon filing a fresh/refiled refund application with supporting documents, the authorities would decide it in accordance with law without reference to limitation by treating it as having been filed on the date of the first application. The HC consequently directed that the claimant may file a fresh/new refund application with relevant documents within six weeks and the authorities must consider it on that basis; the petition was disposed of. Case-Laws GST Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465607