BCC DEVELOPERS AND PROMOTERS PVT. LTD. v. PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, DELHI-SOUTH

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

BCC DEVELOPERS AND PROMOTERS PVT. LTD.

PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, DELHI-SOUTH

W.P.(C) 13075/2023 dated 01.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Decision : In favour of assessee

Automatically migration of Service Tax Number to GST Number – The petitioner was initially registered under the Service Tax Regime with both a VAT and service tax number, the petitioner migrated only the VAT registration. Unaware that the service tax number had also been automatically migrated to a different GST number, the petitioner only used the migrated VAT-based GST number – The petitioner discovered the non-migrated GST number when a client’s GST credit did not appear under the migrated GST number – Upon investigation, Rs. 16,19,838/- was found in the credit of the non-migrated GST number – The petitioner requested a refund or transfer of this amount to the migrated GST number – Held that: Directed that, the amount in the non-migrated GST number be transferred to the petitioner’s migrated GST number – Directed the respondent and the CBIC to examine the issue of automatic generation of non-migrated GST numbers, take rectificatory measures to identify and cancel such numbers within four weeks, and report compliance on 08.04.2024 – Disposed of.

Represented By:

Counsel for the Petitioner: Rahul Malhotra &. Ativ Gupta, Advocates

BCC DEVELOPERS AND PROMOTERS PVT. LTD. v. PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, DELHI-SOUTH

BCC DEVELOPERS AND PROMOTERS PVT. LTD. v. PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, DELHI-SOUTH

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