GST Refund Limitation: Time for Deficiency Memo Processing Excluded

Varidhi Cotspin Private Limited Vs Union of India & Ors. (Gujarat High Court)

Limitation Under Section 54 for GST Refund – Time Excluded for Deficiency Memo Processing

The Gujarat High Court, in Varidhi Cotspin Private Limited v. Union of India & Ors., held that the time taken for processing a GST refund application before a deficiency memo is issued must be excluded when calculating the two-year limitation period under Section 54 of the CGST Act. The Petitioner, Varidhi Cotspin, had filed its original IGST refund claim for deemed expo

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