Allahabad High Court
M/S HOTEL ASHOKA OCEANversusSTATE OF U.P. AND 2 OTHERS
- Decided
Holding
The petition is dismissed as the refund has been granted and the relief sought is no longer viable.
Summary
The petitioner, M/s Hotel Ashoka Ocean, sought a mandamus directing the GST authorities to add a surviving partner as promoter on the GST portal, decide pending representations, and refund an excess deposit of Rs.4,14,000. The GST registration had been cancelled and the authorized signatory had died, preventing e‑KYC and refund filing. The Court earlier directed the petitioner to attempt e‑KYC or seek a backend data fix to enable the refund claim. The petitioner subsequently completed e‑KYC, and the authorities refunded Rs.3,85,000 (after late fee) and issued a larger refund order of Rs.21,62,742. The Court found that the relief sought was already granted and the petition no longer had any live issue, and therefore disposed of the writ petition.
Issues considered
- Whether the High Court can issue a mandamus directing the GST portal to add a promoter/partner when the registration is cancelled.
- Whether the Court can compel the GST authorities to process a refund outside the Common Portal.
- Whether the petitioner's representations must be decided within a stipulated period by mandamus.
Subjects
- GST
- refund
- e-KYC
- registration cancellation
- mandamus
- promoter addition
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 3254 of 2026
M/S Hotel Ashoka Ocean
.....Petitioner(s)
Versus
State Of U.P. And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Vedika Nath, Yashonidhi Shukla
Counsel for Respondent(s) : Gopal Verma, A.S.G.I., C.S.C.
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Sri Yashonidhi Shukla, learned counsel for the petitioner, Sri
Arvind Kumar Mishra, learned Standing Counsel and Sri Gopal Verma,
learned counsel for the GSTN.
2. Present writ petition has been filed for the following relief:-
"I. Issue a writ order or direction in the nature of mandamus
commanding the respondent no. 2 to add Shri Aditya Singhal as the
promoter/partner on the GST portal, or enable to file the refund
application in Form GST RFD-01.
II. Issue a writ, order or direction in the nature of mandamus
commanding the respondent no. 2 to decide the petitioner's
representations dated 28.05.2026 within a stipulated period of time.
III. Issue a writ, order or direction in the nature of mandamus
commanding the respondent authorities to release and refund the amount
of Rs. 4,14,000/- to the petitioner along with applicable interest."
3. In brief, the relevant fact is that the business in the name of M/S Hotel
Ashoka Ocean was established and conducted by Sri Ashok Kumar. The
registration was cancelled on 22.02.2019. Sri Ashok Kumar died on
11.12.2022. Occasioned by that, the surviving partner, who is none other
but son of the deceased Ashok Kumar, was desirous of seeking a refund,
amongst others, of Rs. 4,14,000/- lying in excess deposit, with the
WTAX No. 3254 of 2026
2
revenue authorities.
4. However, such refund application could not be filed for the reason of
the registration having been cancelled and the Common Portal being not
enabled to allow for e-KYC in favour of the surviving partner, to apply
for refund.
5. In such circumstances, by last order dated 01.09.2026, we had provided
as below:-
"2. At present, it has been suggested as below :
"It is also submitted that since the GST registration stands
cancelled (effective from 21/01/2019), amendment of partner/
promoter is not allowed on the GST portal. Moreover, as the
declared Authorised signatory is deceased, Aadhar
authentication is also not feasible. However, having regard
to the peculiar facts and circumstances of the present case,
and only in order to work around the situation and enable the
petitioner to file the refund, it is respectfully submitted that
the petitioner may attempt to initiate eKYC by uploading
requisite documents on the GST portal. Once the KYC is
initiated, the refund may be filed on the GST portal. Further,
as an alternative to the above, technical solution through
backend data fix (which is not permitted directly on the
portal) can be attempted to enable the petitioner to file the
refund under the direction of the Hon'ble High Court as
deem it fit."
3. Accordingly, petitioner may apply for E-KYC, as suggested.
4. Put up as fresh on 08.09.2026.
5. If the petitioner is unable to complete the E-KYC process and apply for
refund, appropriate affidavit may be filed on the next date. Also, Shri
Arvind Kumar Mishra, learned Standing Counsel may obtain further
written instructions from the Commissioner, State Tax, how refund of
Rs.4,14,000/- lying in deposit may be refunded to the petitioner, outside
the Common Portal, if the Common Portal remains disabled from
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3
registering the refund claimed by the petitioner."
6. Today, Sri Arvind Kumar Mishra, learned Standing Counsel had relied on
further written instructions received by him. It has been thus informed that e-
KYC has been completed and the refund claimed has been entertained and
allowed such that Rs. 3,85,000/- has been refunded to the petitioner, after
deducting late fee. Further refund order of Rs. 21,62,742/- has also been
issued.
7. The above statement made by learned Standing Counsel has been
acknowledged by learned counsel for the petitioner, as correct.
8. In view of the above, the lis does not survive. Accordingly, the writ
petition is disposed of with further observation that the Commissioner,
State Tax may issue appropriate administrative instructions for future,
such that other similarly situated claimants may remain enabled to apply
for refund, without having to first approach this Court.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
September 8, 2026
#Vikram/-
Digitally signed by :-
VIKRAM GUPTA
High Court of Judicature at Allahabad
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