2024 (3) TMI 1214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tes who appeared in this case: 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-migra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n aware of the non-migrated GST number. Petitioner 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,....