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Refund allowed as the Court held that GST refund cannot be denied to legal heirs merely because the GST system does not permit processing refunds after transfer of credit to a new GSTIN.
Case Laws

Refund allowed as the Court held that GST refund cannot be denied to legal heirs merely because the GST system does not permit processing refunds after transfer of credit to a new GSTIN.

Kirti Gupta -
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Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.
Circular

Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.

Team Gstindiaguide -
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