BHAVNA LUTHRA L/H OF SH. NARAIN DAS LUTHRA, PROPRIETOR OF M/S. HUNNY ENTERPRISES vs ASSISTANT COMMISSIONER, RANGE 8, CGST, DELHI & ANR.

Judgment text excerpt

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision 9th April, 2025 + W.P.(C) 4551/2025 BHAVNA LUTHRA L/H OF SH. NARAIN DAS LUTHRA, PROPRIETOR OF M/S. HUNNY ENTERPRISES .....Petitioner Through: Mr. Puneet Rai, Mr. Sushil Gaba, Mr. Kapil Sharma & Ms. Srishti Sharma, Advocates. versus ASSISTANT COMMISSIONER, RANGE 8, CGST, DELHI & ANR. .....Respondents Through: Mr. Piyush Beriwal, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J.(Oral) 1. This hearing has been done through hybrid mode. CM APPL. 21051/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4551/2025 3. The present petition reveals the harrowing experience that a genuine person has gone through in obtaining a refund from the GST Department. The Petitioner-Ms. Bhavna Luthra is the wife of late Mr. Narain Das Luthra who was the proprietor of M/s Hunny Enterprises. He had also registered himself qua M/s Hunny Enterprises with the GST Department and his registration number was ‘07AAVPL0369A1ZP’. 4. Late Mr. Narain Das passed away on 29th November, 2020. The death Signature Not Verified Signed By:NAMITA W.P.(C) 4551/2025 Page 1 of 4 DHYANI Signing Date:11.04.2025 16:26:01 certificate is placed on record. Upon his demise, an application was made by the Petitioner for cancellation of the GST registration and the same was cancelled with effect from 1st January, 2021 vide order dated 10th August, 2021. However, the electronic cash ledger of the firm (M/s Hunny Enterprises) had an excess balance of Rs.10,45,793/- of which the Petitioner- widow claimed for refund vide a refund application bearing reference number ARN No, : AA071021U32694M. The said application was rejected by the Respondent-GST Department vide order da