BHAVNA LUTHRA L/H OF SH. NARAIN DAS LUTHRA, PROPRIETOR OF M/S. HUNNY ENTERPRISES v. ASSISTANT COMMISSIONER, RANGE 8, CGST, DELHI & ANR.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice

BHAVNA LUTHRA L/H OF SH. NARAIN DAS LUTHRA, PROPRIETOR OF M/S. HUNNY ENTERPRISES

ASSISTANT COMMISSIONER, RANGE 8, CGST, DELHI & ANR.

W.P.(C) 4551/2025 dated 09.04.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : Interim

Refund claim by legal heir of deceased proprietor – Registration cancelled – Excess balance in electronic cash ledger – Refund application rejected as petitioner unregistered – First writ petition allowed directing re-credit of amount within two weeks – Despite order, fresh rejection order passed holding petitioner unregistered and absent for hearing – Petitioner contended death proved via cancellation order; cash ledger belongs to legal heir – Respondent cited missing death certificate with refund application – Held: Matter listed for next hearing; officer directed to remain present – Refund withholding despite court order deprecated.

Represented By:

BHAVNA LUTHRA L/H OF SH. NARAIN DAS LUTHRA, PROPRIETOR OF M/S. HUNNY ENTERPRISES v. ASSISTANT COMMISSIONER, RANGE 8, CGST, DELHI & ANR.

BHAVNA LUTHRA L/H OF SH. NARAIN DAS LUTHRA, PROPRIETOR OF M/S. HUNNY ENTERPRISES v. ASSISTANT COMMISSIONER, RANGE 8, CGST, DELHI & ANR.

🔒 Premium Content

Quick Link

Get In Touch