Skip to main content
← back
Informative

GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC

Update / Judgement Date

25 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC The Calcutta High Court has ruled that a Goods and Services Tax (GST) refund cannot be credited to the electronic credit ledger of a defunct business whose registration has been cancelled. The court clarified that the electronic credit ledger is designed for active businesses, and a de-registered or defunct entity cannot utilize it for refunds. This decision provides clarity on the proper mechanism for GST refunds for businesses no longer operational.