TMI Blog2024 (3) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... on available in the GST portal for transfer of the credit from one GST number to another. He however concedes that the petitioner did not opt for the migration of the service tax registration and the system automatically created a GST number (i.e. the non-migrated GST number). We direct that the amount standing to the credit of the non-migrated GST number be transferred to the migrated GST number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a GST number. 3. Since one individual could not have two GST numbers, petitioner opted for migration of only one number i.e. its VAT registration and was allotted a GST number No. 07AAACB0226C2ZI. 4. As per the petitioner, petitioner was not aware that the service tax registration number had also been migrated without his knowledge and a GST number issued i.e. No. 07AAACB0226C2ZI (non-migrated G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision available in the GST portal for transfer of the credit from one GST number to another. He however concedes that the petitioner did not opt for the migration of the service tax registration and the system automatically created a GST number (i.e. the non-migrated GST number). 9. Keeping in view the peculiar facts and circumstances of the case, we direct that the amount standing to the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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