https://www.taxtmi.com/caselaws?id=793132 A refund deficiency memo in Form GST RFD-03 must state concrete and intelligible defects in the supporting documents. Where the only objection is that documents are incomplete, but the memo records the deficiency in vague terms, it cannot validly defeat the refund claim or substitute for a speaking order. The Delhi HC therefore found the memo unsustainable for vagueness, directed the authority to communicate the precise deficiencies, allow rectification, and then decide the refund application afresh by a speaking order. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793132 A refund deficiency memo in Form GST RFD-03 must state concrete and intelligible defects in the supporting documents. Where the only objection is that documents are incomplete, but the memo records the deficiency in vague terms, it cannot validly defeat the refund claim or substitute for a speaking order. The Delhi HC therefore found the memo unsustainable for vagueness, directed the authority to communicate the precise deficiencies, allow rectification, and then decide the refund application afresh by a speaking order. Case-Laws GST Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793132