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KANWALJIT SINGH MUJRAL vs. COMMISSIONER OF CGST, DELHI-WEST & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
TARA VITASTA GANJU

Pet. Counsel

Vineet Bhatia

Res. Counsel

Samiksha Godiyal

Anchit Singla

Nishchaiy Sharma

Petitioner / Applicant	KANWALJIT SINGH MUJRAL
Respondent	COMMISSIONER OF CGST, DELHI-WEST & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Sep 18, 2023
Order No.	W.P.(C) 8862/2023 And W.P.(C) 8916/2023
Citation	2023(9) TAXREPLY 7972
Original Order
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ORDER
ORDER 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 Mujral, has expired. The petitioner – husband of the deceased taxpayer – had filed applications for refund in respect of goods exported by the taxpayer, but the same were not processed. 3. There is no dispute that the deceased taxpayer was entitled to the refund of the amount as claimed. The petitioner’s grievance is that his claim for refund has not been processed. 4. It is contended by Mr Godiyal, the learned counsel for the respondent that the heirs of a deceased taxpayer can transfer the tax credit to the new GST registration if the business of the dec....