https://www.taxtmi.com/caselaws?id=467443 The text clarifies that under the CGST refund scheme a deficiency communication or acknowledgement must be issued within the statutory timeline, and failure to do so renders any subsequent deficiency memo invalid; where no acknowledgment or timely deficiency communication is made the refund application is to be treated as complete and the applicant retains the right to statutory interest for delay. The effect is that a late-issued deficiency memo cannot compel refiling or defeat interest entitlement, and the administrative respondent must sanction the refund with interest within the directed short timeframe. en-us Fri, 28 Mar 2025 00:00:00 +0530 Wed, 18 Mar 2026 19:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467443 The text clarifies that under the CGST refund scheme a deficiency communication or acknowledgement must be issued within the statutory timeline, and failure to do so renders any subsequent deficiency memo invalid; where no acknowledgment or timely deficiency communication is made the refund application is to be treated as complete and the applicant retains the right to statutory interest for delay. The effect is that a late-issued deficiency memo cannot compel refiling or defeat interest entitlement, and the administrative respondent must sanction the refund with interest within the directed short timeframe. Case-Laws GST Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467443