M/s VARIDHI COTSPIN PRIVATE LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Gujarat

Bhargav D. Karia, Justice & Pranav Trivedi, Justice

M/s VARIDHI COTSPIN PRIVATE LIMITED

UNION OF INDIA & ORS.

R/SPECIAL CIVIL APPLICATION No. 3595 of 2024 dated 07.10.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 54 & 107

Rule Number : Rule 90

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Refund – Petitioner filed refund application within prescribed time – Deficiency memo issued – Rectified refund applications filed from time to time – Refund application rejected on ground of limitation – Whether subsequent rectified refund applications after deficiency memo constitute fresh proceedings or continuation? – Proviso to Rule 90(3) inserted vide Notification No.15/2021 dated 18.05.2021 providestime period from filing of refund claim in Form GST RFD-01 till communication of deficiencies in Form GST RFD-03 shall be excluded from two years period under Section 54(1) for fresh refund claim filed after rectification – Court held once original refund application filed within prescribed time, period of limitation stops running when proper officer requires further documents through deficiency memo – Time taken in issuing deficiency memo to be excluded from limitation period – Proviso to Rule 90(3) clarificatory and operates in consonance with Section 54(1) – Held: Petition allowed – Order quashed – Matter restored for fresh consideration on merits.

Represented By:

Counsel for the Petitioner: Hardik P Modh

M/s VARIDHI COTSPIN PRIVATE LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court

M/s VARIDHI COTSPIN PRIVATE LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court

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