Refund claim under S.54 CGST upheld; deficiency memos quashed, DRC-03 search deposits not treated as voluntary payments

Refund claim under S.54 CGST upheld; deficiency memos quashed, DRC-03 search deposits not treated as voluntary paymentsCase-LawsGSTHC allowed the writ petition, holding that the deficiency memos rejecting the petitioner’s refund applications under S.54 CG

Refund claim under S.54 CGST upheld; deficiency memos quashed, DRC-03 search deposits not treated as voluntary payments
Case-Laws
GST
HC allowed the writ petition, holding that the deficiency memos rejecting the petitioner's refund applications under S.54 CGST Act were legally untenable. The HC found the refund applications complete and accompanied by requisite documents, and ruled that a deficiency memo can be issued only where an application is incomplete or deficient. It further held

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