2026 (9) TMI 1826

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....na Madhri, Special Government Pleader (Tax) ORDER The petitioner had applied for a refund under Section 54 of applicable GST statutes. Deficiency memo dated 16.04.2026 was issued in relation thereto stating that the petitioner's refund claim was time barred. Said deficiency memo is challenged herein. 2. Relying on sub-rule (3) of Rule 92 of applicable GST Rules, learned counsel for th....

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....icant, requiring him to furnish a reply in Form GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mu....