High Court Allows IGST Refund; Application Not Incomplete Under CGST Rule 89(2), Sub-rules (3) and (4) Inapplicable.

Rejection of Refund of IGST - Period of limitation - defective application -The nature of the deficiencies as set out in deficiency memo no. 2 clearly indicate that the application filed by the petitioner was not incomplete in terms of Rule 89(2) of the CGST Rules. Sub-rules (3) and (4) of Rule 89 of the CGST Rules are not applicable in the facts of the present case. - Refund allowed - HC .....

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