GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]

The Calcutta High Court further directed the proper officer to reconsider their decision which prejudiced the petitioner.
GST - refund - Taxscan

A significant ruling was recently passed by the Calcutta High Court, directing the Revenue to reconsider its earlier decision which sanctioned a Goods and Services Tax (GST) refund into the Electronic Credit Ledger of a company whose business operations had ceased, and whose registration had been cancelled. The petitioner, Edelweiss Rural & Corporate Services Limited…

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