HC: Dismisses Revenue’s hyper-technical plea to raise deficiency memo at belated-stage, Directs revenue to process assessee’s refund-claim

Delhi HC rejects Revenue’s prayer to raise a deficiency-memo at a belated stage, calls it a hyper-technical plea; Directs Revenue to refund the amount to Assessee along with interest where writ petition was filed for grant of refund u/s 54 along with interest; Observes that till date Assessee’s refund application dated November 04, 2019 hasn’t been processed, neither any acknowledgement in FORM GST RFD-02 has been issued nor any deficiency memo has been issued by Revenu...