{"id":74634,"date":"2025-12-23T07:59:05","date_gmt":"2025-12-23T02:29:05","guid":{"rendered":""},"modified":"2025-12-23T07:59:05","modified_gmt":"2025-12-23T02:29:05","slug":"refund-claim-for-gst-paid-on-transfer-of-assignment-rights-form-gst-rfd-03-deficiency-memo-quashed-application-revived-for-processing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74634","title":{"rendered":"Refund claim for GST paid on transfer of assignment rights-Form GST RFD-03 deficiency memo quashed; application revived for processing."},"content":{"rendered":"<p>Refund claim for GST paid on transfer of assignment rights-Form GST RFD-03 deficiency memo quashed; application revived for processing.<br \/>Case-Laws<br \/>GST<br \/>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<\/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=95297\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/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-74634","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74634","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=74634"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74634\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}