HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3254 of 2026 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 Versus Counsel for Petitioner(s) : Vedika Nath, Yashonidhi Shukla Counsel for Respondent(s) : Gopal Verma, A.S.G.I., C.S.C. M/S Hotel Ashoka Ocean .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) 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 WTAX No. 3254 of 2026 2 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. September 8, 2026 #Vikram/- WTAX No. 3254 of 2026 3 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- VIKRAM GUPTA High Court of Judicature at Allahabad