{"id":3357,"date":"2025-11-24T14:02:42","date_gmt":"2025-11-24T14:02:42","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3357"},"modified":"2025-11-24T14:02:43","modified_gmt":"2025-11-24T14:02:43","slug":"gst-hc-delhi-judgement-dated-28-10-2025-gst-deficiency-memo-must-be-issued-within-15-days","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/24\/gst-hc-delhi-judgement-dated-28-10-2025-gst-deficiency-memo-must-be-issued-within-15-days\/","title":{"rendered":"GST, HC Delhi Judgement Dated 28\/10\/2025 &#8211; GST Deficiency Memo must be issued within 15 Days\u00a0"},"content":{"rendered":"\n<p><em>Case of Gameloft Software Private Limited vs Asstt. Commissioner Central Tax, HC Delhi, Judgement Dated 28<sup>th<\/sup>\u00a0October 2025.<\/em>\u00a0HC reiterated that refund applications under Section 54(7) of CGST Act must be adjudicated within 60 days from the date of receipt of a complete application, ensuring timely relief to taxpayers.\u00a0As per Rule 90(2) of CGST Rules, any deficiency memo must be issued within 15 days of filing. The delays beyond this period are not permissible and cannot be used to deny or delay refunds.\u00a0It directed the Revenue to fix a hearing date and decide the refund claim within one month, while preserving the taxpayer\u2019s rights and remedies under law.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1FlvIURLsrFf9MYlsm_dGJ-7EgOFUNYMV\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 28\/10\/2025)<\/em><\/a><strong><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Gameloft Software Private Limited vs Asstt. Commissioner Central Tax, HC Delhi, Judgement Dated 28th\u00a0October 2025.\u00a0HC reiterated that refund [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-3357","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, HC Delhi Judgement Dated 28\/10\/2025 - GST Deficiency Memo must be issued within 15 Days\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/24\/gst-hc-delhi-judgement-dated-28-10-2025-gst-deficiency-memo-must-be-issued-within-15-days\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, HC Delhi Judgement Dated 28\/10\/2025 - GST Deficiency Memo must be issued within 15 Days\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Gameloft Software Private Limited vs Asstt. 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