2024 (3) TMI 1214

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.... For the Petitioner Mr. Rahul Malhotra and Mr. Ativ Gupta, Advocates For the Respondents: Mr. Aditya Singla, SSC with Mr. Raghav Bakshi, Advocate for C,BIC JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the respondent to refund the GST in the sum of Rs. 16,19,838/- to the petitioner which has been deposited against the non-migrated GST i.e. 07AAACB0226C1ZJ. 2. Pet....

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....ioner became aware of the non-migrated GST number when one of the clients of the petitioner claimed to have deposited the GST credit and the same was not reflected in the migrated GST number. 6. As per the petitioner, on a search being conducted on the portal, petitioner became aware of the non-migrated number and also found that an amount of Rs. 16,19,838/- was lying to the credit of the petitio....