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2024 (5) TMI 404 - ALLAHABAD HIGH COURTRefund claim - non-availability of proper / correct bank account details of the taxpayers - Rule 97A of the CGST Rules, 2017 - HELD THAT:- While it is observed that such a dispute should never have arisen before this Court and the respondent-authorities ought to have addressed the grievance efficiently, in real time as may not require present petition to be filed by the petitioner, needlessly, at the same time in view of further fact that at present the refund has been paid out, the cause of action brought by the petitioner does not survive. The writ petition is dismissed as infructuous.
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