20 August 2026
The Applicant was a sole proprietorship concern of Late XXX , who had filed an appeal against the GST Demand Order during his lifetime With a Pre- Deposit of 10 % (Rs.4,00,000) Which was used from Credit Ledger. The said proprietor unfortunately passed away on 02.03.2026, while the appeal proceedings were pending. Subsequently, the Appellate Authority passed the Appeal Order dated 07.08.2026 in favour of the Applicant, resulting in a refund of approximately Rs.4,00,000 (Pre-Deposit) /-. However, the bank account previously registered/linked with the GST registration was maintained in the name of the deceased proprietor and has since been closed due to his demise. Further, there is presently no operative bank account available in the name of the deceased proprietor against his PAN for receiving the refund. Is there Any other possible ways to get that Refund.