2026 (9) TMI 809

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....espondent(s) : Gopal Verma, A.S.G.I., C.S.C. ORDER 1. Heard Sri Yashonidhi Shukla, learned counsel for the petitioner, Sri Arvind Kumar Mishra, learned Standing Counsel and Sri Gopal Verma, learned counsel for the GSTN. 2. Present writ petition has been filed for the following relief:- "I. Issue a writ order or direction in the nature of mandamus commanding the respondent no. 2 t....

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....iving partner, who is none other but son of the deceased Ashok Kumar, was desirous of seeking a refund, amongst others, of Rs. 4,14,000/- lying in excess deposit, with the revenue authorities. 4. However, such refund application could not be filed for the reason of the registration having been cancelled and the Common Portal being not enabled to allow for e-KYC in favour of the surviving partne....

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.... filed on the GST portal. Further, as an alternative to the above, technical solution through backend data fix (which is not permitted directly on the portal) can be attempted to enable the petitioner to file the refund under the direction of the Hon'ble High Court as deem it fit." 3. Accordingly, petitioner may apply for E-KYC, as suggested. 4. Put up as fresh on 08.09.2026.....