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2023 (9) TMI 1128 - DELHI HIGH COURTRefund in respect of goods exported by the taxpayer - HELD THAT:- The petitioner (husband of the deceased tax payer) was advised to transfer the accumulated tax credit to a new GST number in respect of the same business. The petitioner (husband of the deceased tax payer) had thus taken the necessary steps to transfer the accumulated tax credit to a new GST number obtained in his name. However, subsequently, it was discovered that although he can utilize the transferred credit for discharge of further tax liabilities in respect of the said business, his claim for refund in cash cannot be processed, notwithstanding that the original tax payer was so entitled to such refund. The petitioner is not interested in carrying forward the accumulated tax for discharge of future liability, and is interested in obtaining the refund. He has since reversed the tax credit to the account of the deceased tax payer. The Petitioner will file fresh refund applications with his signature as the authorized signatory and husband of Late Smt. Malvinder Kaur Mujral. Matter restored back with direction to file fresh refund application and processing thereof.
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