Goods & Service Tax (GST) 13 September 2026
GST Refunds Unaffected by Registration Cancellations or Deceased Signatories
The court ruled that a GST refund cannot be denied simply because the taxpayer’s registration is cancelled, a signatory has died, or the GST portal experiences technical failures. Refund claims must still be processed under the original e‑KYC and Form GST RFD‑01 requirements.
Key ruling: GST refunds cannot be blocked due to cancelled registration, a deceased signatory, or portal glitches.
- Refund eligibility follows the original e‑KYC and Form GST RFD‑01 filing.
- Courts emphasized that tax authorities must honor refund claims regardless of these procedural setbacks.
For full details, see the original article.
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