Taxpayer wins ITC adjustment case involving dual GSTIN under single PAN using Circular 183/15/2022 HC allowed petition challenging non-adjustment of ITC in GSTR-2A where petitioner was issued two different GSTIN against single PAN. Court applied ...
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Taxpayer wins ITC adjustment case involving dual GSTIN under single PAN using Circular 183/15/2022
HC allowed petition challenging non-adjustment of ITC in GSTR-2A where petitioner was issued two different GSTIN against single PAN. Court applied Circular No.183/15/2022-GST and followed precedent from similar factual case holding that benefit of circular issued during pendency of appeal cannot be denied to assessee. Impugned order dated December 22, 2023 was quashed and set aside. Joint Commissioner directed to pass fresh order in terms of the circular. Petition allowed.
Issues: Adjustment of Input Tax Credit (ITC) between two GSTINs issued against one PAN, challenge to order under CGST Act and UPGST Act, excess ITC availed, demand and recovery of alleged excess ITC, application of Circular No.183/15/2022-GST, compliance with procedure specified in Circular, quashing of impugned order, direction for fresh order.
Analysis:
The petitioner, engaged in the supply of TATA branded trucks, faced issues due to two GSTINs issued against one PAN. The petitioner sought adjustment of ITC between the GSTINs, leading to a challenge against the order under the CGST Act and UPGST Act. Despite repeated requests for resolution, the matter remained unresolved, impacting the petitioner's transactions with suppliers, including TATA Motors Ltd. The petitioner faced a demand for alleged excess ITC, leading to a detailed representation before authorities. The petitioner approached the High Court seeking adjustment of ITC, challenging the impugned order dated December 12, 2023.
During the proceedings, the petitioner cited Circular No.183/15/2022-GST, emphasizing the need for ITC adjustment even if suppliers declared the wrong GSTIN. Reference was made to a previous judgment where similar circumstances led to the setting aside of orders and a direction for fresh consideration in line with the Circular. Respondents did not contest this proposition, agreeing to remit the matter for a fresh decision in compliance with the Circular.
The Court analyzed the submissions and found that Circular No.183/15/2022-GST was applicable to the case. Drawing parallels with the previous judgment, the Court agreed with the approach taken in that case. Consequently, the impugned order dated December 22, 2023 was quashed, and a direction was issued for the Joint Commissioner to pass a fresh order in accordance with the Circular. The writ petition was allowed, providing relief to the petitioner in the matter of ITC adjustment and resolving the issues arising from the multiple GSTINs issued against one PAN.
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