Nov 21, 2025
Refund deficiency memo quashed as the Court held that an RFD-03 deficiency intimation cannot be issued when all mandatory documents under Rule 89(2) were submitted, rendering the officer’s action ultra vires the CGST Rules.
Case Details Case Title: AB Enterprises v. Commissioner of Delhi Goods and Services Tax Court: High Court of Delhi Petition No.: W.P.(C) 7919/2023 Category of Dispute: Refund – Unutilised ITC on zero-rated supplies Date of Judgment: 21 November 2023 Relevant Statutory Provisions: Section 54, CGST Act – Refund of tax Rule 89(2), (3), (4), Rule 90(2), 90(3), 90(5), CGST Rules –…
