Delhi HC Summons GST Commissioner Over Widow’s Struggle for Refund

Bhavna Luthra Vs Assistant Commissioner (Delhi High Court) Delhi High Court expressed serious concern regarding the difficulties faced by Bhavna Luthra, widow of the proprietor of M/s Hunny Enterprises, in obtaining a GST refund. Following her husband’s demise, Ms. Luthra applied for cancellation of the GST registration, which was granted. However, a refund claim of ₹10,45,793/-, the excess balance in the firm’s electronic cash ledger, was rejected by the GST Department. Ms. Luthra previously approached the High Court, which directed the re-crediting of the refund amount. Despite...