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Repeated Deficiency Memos Cannot Defeat GST Refund Limitation: Karnataka HC
Case Law Details
- Case Name
- GHS Traders Vs Union of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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GHS Traders Vs Union of India (Karnataka High Court)
The Karnataka High Court disposed of a writ petition filed by a taxpayer challenging four deficiency memos issued in Form GST RFD-03 in relation to refund applications submitted under the GST law. The petitioner sought quashing of the deficiency memos and requested directions to the authorities to issue an acknowledgment in Form GST RFD-02 and process the refund claim in accordance with law.
The petitioner submitted that despite filing multiple refund applications on 08.10.2024, 29.10.2024, 18.11.2024, and 05.12.2024, the authorities repeate...





