GST Refund u/s 54 Denied for Failure to Reply to RFD 08 Notice : Madras HC Gives Fresh Chance to Claim

A GST refund under Section 54 was denied for failure to reply to an RFD-08 notice, but the Madras High Court has given a fresh chance to claim it. The RFD-08 notice is issued when there are deficiencies in a refund application. The High Court observed that denying the refund solely for non-response to this notice, without considering the merits or providing a further opportunity, would be unjust. This ruling provides relief to taxpayers, ensuring that procedural non-compliance can be rectified, and legitimate refund claims are not arbitrarily rejected without due process.