GST DAILY – 486 : GST officer was directed to remain present on next hearing as refund was not granted even after the order was passed: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF Bhavna Luthra V/s Assistant Commissioner, Range 8, CGST, Delhi, decided on 9-4-2025

👉 Issue:-

✔️ Can refund would be rejected if proprietor was died and Firm registration has been cancelled?

👉 The Hon’ble High Court Judgement:-

✔️ Where pursuant to demise of proprietor, refund claim filed by wife of proprietor was rejected and despite orders of high court refund had not been issued, concerned officer was to be directed to be present before High Court on next date of hearing.

Section 54 of Central Goods and Services Tax Act, 2017