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GST: Deficient Info in Tax Memo Cannot Prejudice Taxpayer – Calcutta HC
Case Law Details
- Case Name
- Tarinika & Ors. Vs Commissioner of Central Goods & Services Tax (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Calcutta High Court
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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...
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