M/S Hotel Ashoka Ocean vs. State Of U.P. And 2 Others

Held

The Court noted that the issue of enabling the petitioner to file a refund application and receive the refund has been resolved. The learned Standing Counsel informed the Court that e-KYC has been completed, and the refund claim has been entertained and allowed. Specifically, Rs. 3,85,000/- has been refunded to the petitioner after deducting late fees, and a further refund order of Rs. 21,62,742/- has been issued. The petitioner's counsel acknowledged these statements as correct. Consequently, the Court found that the lis (dispute) no longer survives. The writ petition was disposed of. The Court also made an observation that the Commissioner, State Tax, should issue appropriate administrative instructions for the future to ensure that similarly situated claimants can apply for refunds without needing to approach the High Court.

Facts

The petitioner, M/S Hotel Ashoka Ocean, seeks a writ of mandamus to enable the filing of a refund application for Rs. 4,14,000/-. The business was conducted by Sri Ashok Kumar, whose GST registration was cancelled on February 22, 2019. Sri Ashok Kumar passed away on December 11, 2022. His son, the surviving partner, wished to claim the refund. However, the GST portal did not allow e-KYC for the surviving partner due to the cancelled registration and the deceased authorized signatory. The High Court, in a previous order dated September 1, 2026, directed the petitioner to attempt e-KYC and suggested backend data fixes if the portal remained disabled. The court also asked the Standing Counsel to obtain instructions on refunding the amount outside the portal if necessary.

Key Issues

1. Whether the petitioner is entitled to a writ of mandamus commanding respondent no. 2 to add Shri Aditya Singhal as a promoter/partner on the GST portal or enable the filing of a refund application in Form GST RFD-01, considering the cancelled GST registration and the death of the authorized signatory. 2. Whether the petitioner is entitled to a writ of mandamus commanding the respondent authorities to decide the petitioner's representations dated May 28, 2026, within a stipulated period. 3. Whether the petitioner is entitled to a writ of mandamus commanding the respondent authorities to release and refund the amount of Rs. 4,14,000/- along with applicable interest. Petitioner's Contention: The petitioner argued that due to the cancellation of registration and the death of the authorized signatory, they were unable to file a refund application through the normal process on the GST portal. They sought directions to enable this process and release the refund amount. Revenue's Contention: The revenue, through the Standing Counsel, submitted that e-KYC has been completed, the refund claim has been entertained and allowed, and a partial refund of Rs. 3,85,000/- has been disbursed after deducting late fees. A further refund order of Rs. 21,62,742/- has also been issued.