Delhi HC Judgement-No Right to issue Belated Deficiency Memo After Termination of Statutory Limits

The Delhi High Court in its decision on 22nd July, 2020 in response to the Petition filed by “Jian International” stated that the Respondent has lost the right to raise the deficiency in the Petitioner’s Refund application at belated stage and directed the respondent to pay to the petitioner the along with interest in accordance with law within two weeks.

For more details, Please refer the attached document:- Delhi HC Judgement-Belated Deficiency Memo


This Document has been prepared in summary form by Dewan P.N.Chopra & Co. based on the judgement of the Delhi High Court. For further details, please refer the said judgement as per link attached above. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to accuracy or completeness of this information. Reader should conduct and rely upon their own examination and analysis and are advised to see their own professional advice. This note is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who rely upon it.

This entry was posted in GST, GST Update. Bookmark the permalink.