Deficiency in GST refund application cannot be raised at belated stage

Jain International Vs Commissioner of Delhi Goods (Delhi High Court)

Admittedly, till date the petitioner‟s refund application dated 4th November, 2019 has not been processed. As neither any acknowledgment in FORM GST RFD-02 has been issued nor any deficiency memo has been issued in RFD-03 within time line of fifteen days, the refund application would be presumed to be complete in all respects in accordance with subrule (2), (3) and (4) of Rule 89 of CGST/DGST Rules.

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