Delhi high court ruled that GST department can not issue deficiency memo after 15 days from the date of Refund application. Which means a refund application can not be rejected on the ground of deficiency in documents if the department does not issue deficiency memo within 15 days.
GST Representation Services
GST law is bound to have uncertainties and possibility of multiple interpretations and is not expected to be free from litigation, akin to other laws. These differences may ultimately give rise to legal proceedings and eventually into appeals. Handling such differences requires proficiency in domain and experience in dealing with authorities at various levels.
Our team of experienced legal and tax professionals with in-depth experience in analysing notices, drafting submissions, strategizing the way forward and representation before the GST authorities/ appellate authorities. Our experience in GST coupled with our analysis of the potentially litigious areas could mitigate the risk of litigation for the taxpayers.