Kanwaljit Singh Mujral Vs Pr Commissioner, Central Tax
Date: September 18, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, VITASTA GANJU
Subject Matter
Department to process refund of GST Credit of deceased Taxpayer
Summary
The case involves a petitioner who has filed petitions seeking a refund for two financial years. The taxpayer, who has since passed away, had filed applications for the refund, but they were not processed. The petitioner claims that the deceased taxp…
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 Year 2021-2022 [subject matter of W.P. (C) No. 8916/2023]. 2. In the present case, the taxpayer, Smt. Malvinder Kaur Mujra…