Introduction Karnataka High Court holds that deficiency memo and revised GST refund filing do not extinguish limitation under Section 54 CGST Act. Background of Case In Homag India (P.) Ltd. vs. Joint Commissioner of Central Tax (Appeals-II), the Hon’ble Karnataka High Court examined whether a GST refund claim filed within limitation can be rejected merely because a revised application was submitted after issuance of a deficiency memo. The petitioner had initially filed a GST refund application under Section 54 of the CGST Act, 2017 within the statutory period of two years. However, the refund was rejected on the ground that Continue Reading