Refund claim for GST paid on transfer of assignment rights-Form GST RFD-03 deficiency memo quashed; application revived for processing.

Refund claim for GST paid on transfer of assignment rights-Form GST RFD-03 deficiency memo quashed; application revived for processing.Case-LawsGSTA deficiency memo issued in Form GST RFD-03 under Rule 90(3) rejecting a refund claim on the ground that no

Refund claim for GST paid on transfer of assignment rights-Form GST RFD-03 deficiency memo quashed; application revived for processing.
Case-Laws
GST
A deficiency memo issued in Form GST RFD-03 under Rule 90(3) rejecting a refund claim on the ground that no GST Council notification/circular existed on refund relating to GST paid on transfer of assignment rights was challenged. The Court held that such a ground could not sustain rejection at the deficiency memo stage and the refund appli

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