GST Authorities Must Intimate Deficiency in GST RFD 03 but Can’t Be Blamed for Unanswered SCN: Bom HC

Raiden Infotech India Private Ltd. Vs State of Maharashtra (Bombay High Court) The Bombay High Court recently held that GST authorities can not be blamed for non-issuance of GST RFD 03 if it provides opportunity by way of show cause notice. However, high court restored the petitioner’s refund application made in form GST RFD 01 to the file and also imposed coost of Rs. 2,00,000/- as penalty for non-compliance of the show-cause notice. The Writ Petition was filed by Raiden Infotech India Private Ltd. as accusing that no deficiency memo was issued in form of GST RFD 03 as mandate by the law. P...