Refund claims permissible for interest paid under protest, on disputed GST for leasehold rights assignment
The Hon’ble Gujarat High Court in the case of Meghaariika Enterprises Private Limited & Anr. held that the impugned deficiency memo dated July 15, 2025 issued in FORM GST RFD-03 under Rule 90(3) rejecting the Petitioners’ refund application under Section 54 read with Rule 90 for interest paid under protest on GST wrongly demanded for assignment of GIDC leasehold rights deserves to be quashed.