{"id":74427,"date":"2025-11-21T08:42:31","date_gmt":"2025-11-21T03:12:31","guid":{"rendered":""},"modified":"2025-11-21T08:42:31","modified_gmt":"2025-11-21T03:12:31","slug":"refund-claim-under-s-54-cgst-upheld-deficiency-memos-quashed-drc-03-search-deposits-not-treated-as-voluntary-payments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74427","title":{"rendered":"Refund claim under S.54 CGST upheld; deficiency memos quashed, DRC-03 search deposits not treated as voluntary payments"},"content":{"rendered":"<p>Refund claim under S.54 CGST upheld; deficiency memos quashed, DRC-03 search deposits not treated as voluntary payments<br \/>Case-Laws<br \/>GST<br \/>HC allowed the writ petition, holding that the deficiency memos rejecting the petitioner&#39;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<\/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=94378\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s refund applications under S.54 CG<\/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-74427","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74427","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=74427"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74427\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}