GST: Deficient Info in Tax Memo Cannot Prejudice Taxpayer – Calcutta HC

Tarinika & Ors. Vs Commissioner of Central Goods & Services Tax (Calcutta High Court) Communicating inadequate information in Deficiency Memo Cannot Prejudice Taxpayer-Calcutta HC Issue involved: Whether refund applications under Section 54 of the CGST Act, 2017 can be re-filed when deficiency memos were not communicated to the taxpayer in the prescribed manner within the 15-day timeline under Rule 90(2) and 90(3) of the CGST Rules. Summary and observations of the court: The petitioner had filed GST refund applications for multiple tax periods. As per Rule 90(3) of the CGST Rules, a...