{"id":71899,"date":"2025-06-30T08:43:53","date_gmt":"2025-06-30T03:13:53","guid":{"rendered":""},"modified":"2025-06-30T08:43:53","modified_gmt":"2025-06-30T03:13:53","slug":"gst-refund-applications-allowed-to-be-re-filed-after-portal-failed-to-show-deficiency-notices-under-section-54","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71899","title":{"rendered":"GST refund applications allowed to be re-filed after portal failed to show deficiency notices under Section 54"},"content":{"rendered":"<p>GST refund applications allowed to be re-filed after portal failed to show deficiency notices under Section 54<br \/>Case-Laws<br \/>GST<br \/>The HC disposed of a writ petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax periods from February 2020 to March 2023. The court acknowledged that while proper officers identified deficiencies in the applications, these deficiencies were not reflected in the portal&#39;s view site, preventing the petitioner from <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89959\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST refund applications allowed to be re-filed after portal failed to show deficiency notices under Section 54Case-LawsGSTThe HC disposed of a writ petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71899","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71899"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71899\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}