TMI Blog2023 (9) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Through: Ms. Samiksha Godiyal, Mr. Anchit Singla and Mr. Nishchaiy Sharma, Advs. for CGST. ORDER 1. The petitioner has filed the present petitions, inter alia, praying that direction be issued to the respondents to refund the sum of ₹ 20,54,840/- for the Financial Year 2020-2021 [subject matter of W.P.(C) No. 8862/2023] and the sum of ₹ 38,25,077/- in respect of Financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the system does not permit refund pertaining to the period prior to the new registration. However, the system does permit refund pursuant to the orders passed by the court. 5. 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 ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed of by this Court by an Order dated 07.12.2022. 8. Ms Godiyal submits that the present petition be also disposed of in terms of the directions issued in WP(C) No. 15342/2022 and WP(C) no. 15430/2022. 9. In view of the above, the present petitions are disposed of with the following directions: (i) The Petitioner will file fresh refund applications with his signature as the authoriz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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