Deficiency Memo Under Rule 90(3) Cannot Be Issued for Time-Barred GST Refund Claims
Deficiency Memo Under Rule 90(3) Cannot Be Issued for Time-Barred GST Refund Claims Issue Whether a GST refund application can be treated as defective and rejected on the ground of limitation via a deficiency memo under Rule 90(3), or if it requires a show-cause notice under Rule 92(3). Facts Refund Claim: The assessee filed a… Read More »