Deficiencies in a GST refund application should be communicated through deficiency memo


Last updated: 10 March 2025

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court, in the case of Raiden Infotech India (P.) Ltd. v. State of Maharashtra [Writ Petition (L) No. 22309 of 2024 dated December 14, 2024] restored the Refund Application where the deficiency memo in Form GST RFD-03 was not issued to the Assessee, and the order rejecting the refund application was to be set aside. However, since the Assessee failed to avail the opportunity granted to raise contentions in response to the Show Cause Notice ("SCN"), the Assessee had to pay the cost.

Citation :
Writ Petition (L) No. 22309 of 2024 dated December 14, 2024

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Bimal Jain
Published in GST
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