Mandatory deficiency notice under Rule 90(3) CGST excludes limitation period; right to appeal preserved under Section 107

Mandatory deficiency notice under Rule 90(3) CGST excludes limitation period; right to appeal preserved under Section 107Case-LawsGSTThe HC held that under Rule 90(3) of the CGST Rules, deficiency communication via Form GST RFD-03 is mandatory, and the pe

Mandatory deficiency notice under Rule 90(3) CGST excludes limitation period; right to appeal preserved under Section 107
Case-Laws
GST
The HC held that under Rule 90(3) of the CGST Rules, deficiency communication via Form GST RFD-03 is mandatory, and the period of deficiency communication is excluded from the two-year limitation under Section 54(1). In the case at hand, the Department claimed issuance of an SCN and rejection without reply, but the petitioner contended non-receipt or no

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