index spf rule 90(3)

CIRCULARS

S.No.	Circular No.	Subject
04.	Circular No. 125/44/2019-GST dt. 18.11.2019 [Para 9]	Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.
03.	Circular No. 94/13/2019-GST dt.28.03.2019	Seeks to clarify certain refund related issues under GST
02.	Circular No. 70/44/2018-GST dt.26.10.2018 [Para 2]	Clarification on certain issues related to refund
01.	Circular No. 59/33/2018-GST dt. 04.09.2018 [Para 7]	Clarification on refund related issues.

CASE LAW

Authority	One liner
2025(06)LCX0320 Calcutta High Court Tarinika	Deficiency memos must transparently communicate reasons on the common portal to trigger the refund refiling process under Rule 90(3).
2024(10)LCX0424 Calcutta High Court Abhishek Ramisetty	Refund rejections without disclosure of deficiencies violate Rule 90(3) and must be rectified with fair opportunity.
2024(09)LCX0155 Jammu & Kashmir High Court Hallmark	Order rejecting the refund application u/s 54(1) of the CGST is set aside due to the department's failure to provide an opportunity to be heard before rejecting the claim, as per Rule 92(3) of the GST Rules, 2017.