GHS Traders Vs Union of India (Karnataka High Court)
The Karnataka High Court disposed of a writ petition filed by a taxpayer challenging four deficiency memos issued in Form GST RFD-03 in relation to refund applications submitted under the GST law. The petitioner sought quashing of the deficiency memos and requested directions to the authorities to issue an acknowledgment in Form GST RFD-02 and process the refund claim in accordance with law.
The petitioner submitted that despite filing multiple refund applications on 08.10.2024, 29.10.2024, 18.11.2024, and 05.12.2024, the authorities repeatedly issued deficiency memos without considering the refund claim on merits. The petitioner expressed willingness to submit a fresh refund application along with supporting documents and requested that such application be treated as having been filed on the date of the first refund application, namely 08.10.2024. The petitioner also sought consideration of its claim for interest along with the refund application.
On instructions, the respondents submitted that if a fresh refund application was filed together with supporting documents, the authorities would consider the claim in accordance with law. The respondents also agreed that the fresh application could be treated as having been filed on 08.10.2024, the date of the original refund application, without reference to limitation.
