Whether deficiency memo is valid if issued post statutory period of 15 days from the date of filing of refund application ?
TRT-2025-302
Issue Favourable to Tax Payer ?:- yes
Held - Rules 90(2) and (3) of the DGST Rules states that within fifteen days from the date of filing of the refund application, the respondent has .....
TRT-2025-301
Issue Favourable to Tax Payer ?:- yes
Held - The rival parties are at consensus that if the petitioner makes a fresh application for a refund of excess tax paid by the present petitione.....
