Krishna International and Anr. v. Commissioner, Central Goods and Service Tax and Anr.
Case brief
What is this about?
The Court allowed the writ petition challenging a vague deficiency memo rejecting a GST refund claim. The Court held that vague reasons for alleged incomplete documents were unsustainable and directed the respondent to communicate specific deficiencies within four weeks and pass a speaking order on the fresh refund application.
What did the court decide?
Petition allowed. Respondent directed to communicate specific deficiencies within 4 weeks and pass a speaking order on the fresh refund application.