HC allowed fresh application for refund as deficiency memo was issued by Dept.
- Blog|GST & Customs|News|
- < 1 minute
- By Taxmann
- Last Updated on 1 August, 2022
Case Details: Vodafone Mobile Services Ltd. v. Union of India -  140 taxmann.com 650 (Madhya Pradesh)
Judiciary and Counsel Details
- Sheel Nagu & Maninder S. Bhatti, Jj.
- Bharat Raichandani, Adv. for the Petitioner.
- Himanshu Shrivastava, Adv. for the Respondent.
Facts of the Case
The petitioner filed an application for refund of excess tax paid. The department issued a deficiency memo by which the petitioner was required to rectify the deficiency within the stipulated period. But the petitioner could not rectify the deficiency and the petitioner’s application for refund was rejected. It filed writ petition against the same and submitted that no deficiency memo issued to it.
High Court Held
The Honorable High Court observed that the application was required to be scrutinized within a period of 15 days and in the event of any deficiency, those were required to be informed to the assessee. However, in the instant case, deficiency memo issued by the department was beyond statutory period of 15 days provided in Rule 90(2) of CGST Rules, 2017 and secondly deficiency memo itself was not communicated to the petitioner. Therefore, the Court allowed the petitioner to fresh application for refund of excess tax within 30 days.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied