GST Deficiency Memo Must Be Issued Within 15 Days: Delhi HC

Gameloft Software Private Limited Vs Assistant Commissioner of Central Tax (Delhi High Court) Delhi High Court in Gameloft Software Private Limited vs Assistant Commissioner of Central Tax addressed the issue of delayed processing of GST refund applications and the statutory timelines governing deficiency memos and interest on delayed refunds. The petitioner, Gameloft Software Pvt. Ltd., sought the expeditious disposal of its refund applications under Articles 226 and 227 of the Constitution. The company claimed to have paid excess Integrated Goods and Services Tax (IGST) amounting to ₹1,87,...