Section 54 of the CGST Act, 2017--- Refund —- The petitioner challenged the Deficiency Memo dated 8th December, 2021 and sought a direction to the Respondents to grant refund of Rs. 27,00,923/- along with interest. The counsel for the petitioner stated that the Deficiency Memo has been issued after the lapse of the statutory period of 15 days under Section 54 of the Act. The deficiency memo generated through the common portal is blank and nothing but an empty formality on the part of the proper officer.

Held that:- The Hon’ble High Court issued notice returnable on 04th May, 2022.