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Goods and Services Tax | GST Refund Deficiency Memo Invalid Beyond Rule 90(2) Scope: Kerala HC

24 Sept 2026 · 2d agoBy CA Sandeep KanoiSource: TaxGuru

Kerala High Court holds GST refund deficiencies on merits cannot be raised through Rule 90 deficiency memo and directs fresh applications. The post GST Refund Deficiency Memo Invalid Beyond Rule 90(2) Scope: Kerala HC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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