2025 (6) TMI 2030

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....1, and January 2022 to September, 2022 and October, 2022 to March, 2023. 2. In support of the petitioners' case, the petitioners have disclosed copy of the relevant GSTRFD 01 forms. The petitioners' case proceeds on the premise that in the event, any deficiencies are noticed in the aforesaid applications ordinarily having regard to the provisions contained in Rule 90(3) of the WBGST/CGST Rules, 2017, the proper officer is obliged to communicate such deficiencies in form GST RFD03 through the common portal electronically within 15 days from filing of the application. In the instant case, the same had not been done. On the contrary, the petitioners had come to learn though the common portal that though certain deficiency memos had been upl....

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....e then the matter has come up for final consideration. Mr. Bhattacharya learned advocate has placed before this Court the affidavit and has enclosed the deficiency memo. From the deficiency memo, it would transpire that the reasons for rejection was that the "Data provided in Annexures is appeared to be improper and cannot be verified from ICEGATE". 7. Incidentally, on being called upon the petitioners have accessed the portal of the petitioner no.1 in Court today in the presence of the learned advocate for the respondents as also the concerned officer instructing the respondents who was present in Court today. From a view of the portal it would transpire that no document or reasons identifying the deficiencies have been attached to the ....

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.... Form RFD -03 by the proper officer while computing the period of 2 years limitation provided for in Section 54(1) of the said Act. Having regard thereto, in my view the right to re-file an application only arises when a deficiency is notified to the registered tax payer. Admittedly, in this case from the documents available on records, it transpires that though the proper officer may have identified certain deficiencies, however, such deficiencies did not reflect in the view site of the portal. Mr. Bhattacharya, may not be wrong in contending that the proper officer had duly discharged his responsibility, however, in my view the right of the petitioner no. 1 to refile an application accrues only when the deficiencies are communicated by th....