GST Refund Claim Approved for Deceased Taxpayer's Export Goods with Full Tax Credit Transfer and Interest

HC allowed the petitioner's refund claim for deceased taxpayer's export goods. Court directed respondents to process fresh refund applications, transfer tax credit with interest to specified GST number's linked bank account. Petitioner, as authorized representative, was instructed to file updated applications, resolving previous processing delays for Financial Years 2020-2021 and 2021-2022.

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Issues involved:
The issues involved in this case are the petitioner seeking directions for the refund of specific amounts for the Financial Years 2020-2021 and 2021-2022, related to goods exported by the deceased taxpayer, and the contention regarding the processing of the refund claims.

Refund Claim Processing Issue:
The deceased taxpayer was entitled to the refund of the claimed amount, but the petitioner, husband of the deceased taxpayer, faced delays in the processing of the refund claims. The respondent's counsel mentioned that heirs of a deceased taxpayer can transfer tax credit to a new GST registration if the business continues, allowing the credit to be used for liabilities but not for cash refunds. However, refunds can be permitted post court orders.

Transfer of Tax Credit Issue:
The petitioner, husband of the deceased taxpayer, was advised to transfer the tax credit to a new GST number, which he did. Despite being able to use the transferred credit for future tax liabilities, he encountered obstacles in obtaining a cash refund. The petitioner expressed disinterest in carrying forward the tax credit and emphasized the need for a refund, ultimately reversing the tax credit to the deceased taxpayer's account.

Previous Petitions Disposal:
Earlier petitions by the petitioner for different tax periods were disposed of by the Court with specific directions. The respondent's counsel requested the present petition to be disposed of in line with the directions issued in the previous petitions.

Court Directions:
The Court directed the petitioner to file fresh refund applications as the authorized signatory and husband of the deceased taxpayer. The respondents were instructed to process these applications and transfer the tax credit with applicable interest to the bank account linked to the specified GST number. The petitioner confirmed the operational status of both the GST number and the linked bank account.

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