2023 (9) TMI 1128

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....he Petitioner Through: Mr. Vineet Bhatia, Adv. For the Respondents 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 Rs. 20,54,840/- for the Financial Year 2020-2021 [subject matter of W.P.(C) No. 8862/2023] ....

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....an be used to discharge the liability of the business 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 peti....

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....22 and W.P.(C) No. 15430/2022]. Those petitions were disposed 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 f....