{"id":74040,"date":"2025-10-13T08:54:01","date_gmt":"2025-10-13T03:24:01","guid":{"rendered":""},"modified":"2025-10-13T08:54:01","modified_gmt":"2025-10-13T03:24:01","slug":"rejection-of-refund-in-form-rfd-06-set-aside-exclude-period-from-rfd-01-filing-to-rfd-03-deficiency-under-rule-90-3","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74040","title":{"rendered":"Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)"},"content":{"rendered":"<p>Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)<br \/>Case-Laws<br \/>GST<br \/>The HC quashed and set aside the impugned order that rejected the applicant&#39;s refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3)<\/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=93293\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)Case-LawsGSTThe HC quashed and set aside the impugned order that rejected the applicant&#8217;s refund application in Form RFD-06 as time-barred<\/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-74040","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74040","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=74040"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74040\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}