GST Refunds cannot be credited to Electronic Ledger of Closed Business: Calcutta HC

Edelweiss Rural & Corporate Services Limited & Anr. Vs Deputy Commissioner of Revenue (Calcutta High Court) Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer  operational; Calcutta HC: Refund to Bank for Non-Operational GST Firm;  Calcutta High Court directs reconsideration of GST refund for a closed business, stating credit to bank account, not electronic ledger, is appropriate; Calcutta High Court Directs Refund to Bank Account for Closed Business. The Calcutta High Court, in the case of Edelweiss Rural & Corporate Service...