Delhi High Court Mandates GST Refund for Deceased Proprietor’s Heir

Mandy Enterprises Proprietorship Concern Vs Deputy Commissioner (Delhi High Court) Deceased Proprietor’s Heir Sues for GST Refund In a significant ruling, the Delhi High Court has directed the tax authorities to immediately process a GST refund of ₹28,84,115 to the legal heir of a deceased proprietor, Mandeep Singh Batra. The court found that the Deputy Commissioner was unlawfully withholding the refund despite an appellate authority’s clear directive. Mandeep Singh Batra, who passed away on October 10, 2021, was the sole proprietor of M/s Mandy Enterprises, a waste management bu...