GST
Refund rejected without an RFD-08 notice
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Facts
Rule 92(3) requires a notice in RFD-08 and a chance to reply before rejecting a refund. A rejection without notice and hearing breaks natural justice and is a strong ground for appeal.
Provisions and law
- Rule 92(3), CGST Rules 2017Before rejecting a refund wholly or partly, a notice in RFD-08 is issued and the applicant replies in RFD-09 within 15 days
- Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
- Sec 54(7), CGST Act 2017Refund order after due process
Analysis
Example: an RFD-06 rejects Rs 4 lakh refund citing 'documents not satisfactory' with no prior notice. In appeal, show that no RFD-08 was issued and no hearing was given, and attach the documents. The Calcutta High Court in 2025 held that refund denial cannot stand unless deficiencies are properly communicated on the portal.
Conclusion
- Check the portal for any RFD-08 that you may have missed
- If none, note this as the first ground of appeal
- Prepare evidence on the merits too
- File APL-01 within three months
A Savvy can do this for you
Reply to refund deficiency memo RFD-03 and notice RFD-08
₹3,999
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