TaxTMI 
TaxTMI 
2023 (10) TMI 936
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....d 7.1.2022 passed by the respondent no.1 in GST Appeal Nos.67 of 2020 & 66 of 2020, Assessment Year 2018-19 under the provisions of Section 73 of the UP Goods and Services Tax Act, 2017, whereby the order passed on 10.07.2020 was confirmed. 4. Learned counsel for the petitioner submitted that prior to commencement of GST regime, the petitioner was registered under the VAT Act as well as under the Service Tax Act under the trade name M/s Akash Enterprises. He further submitted that under the VAT Act, the petitioner is having TIN No.09278704481S and under the Service Tax Act, the petitioner is having registration No.ATIPK4398ND001. He further submitted that after enforcement of GST regime, the petitioner were required to be migrated only one....
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....e part of the petitioner, the benefit has illegally been denied up to the first stage. 6. He further submitted that during the pendency of the present petitions, a Circular has been issued vide letter No. GST/2022-03/53 on 02.01.2003. 7. He further prayed that since the benefit of said circular may be accorded to the petitioner, therefore the matter may be remanded back to the authorities for deciding afresh in view of the aforesaid circular dated 2.1.2023. 8. In support of his contentions, he has placed reliance upon the judgement of Division Bench of this Court in the case of M/s Shree Krishna Traders Vs. State of U.P., and Another passed in Writ Tax No.1106 of 2023 decided on 25.09.2023. 9. Learned Standing Counsel rebutted the said ....
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....4. The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR-3B but which rare not reflecting in his FORM GSTR-2A. He shall then ascertain fulfillment of the following conditions of Section 16 of UPGST Act in respect of the input tax credit availed on such invoices by the said registered person; (i) that he is in possession of a tax invoice or debit note issued by the supplier or such other tax paying documents; (ii) that he has received the goods or services or both; (iii) that he has made payment for the amount towards the value of supply, along with tax payable thereon, to the supplier." 12. On perusal of the aforesa....
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....dated 2.1.2023 with regard to the input tax availed in the form of GSTR-3B and has placed reliance on paragraph 3(d) to demonstrate that where the supplier has filed Form GSTR-1 as well as return in the Form of GSTR-3B for the tax period, but he has declared the supply with wrong GSTIN of the recipient in the Form of GSTR-1. In such cases, the difference in ITC claimed by the registered person in his return in Form of GSTR-3B and that available in Form GSTR-2A may be handled by following the procedure provided in para 4 of the circular. In addition, the proper officer of the actual recipient shall intimate the concerned jurisdictional tax authority of the registered person, whose GSTIN has been mentioned wrongly, that ITC on those transacti....