2024 (1) TMI 871

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....AHAM SRI. ARAVINDAKSHAN K. R. SRI. NIKHIL JOHN SRI. S. VINODKUMAR FOR THE RESPONDENT : BY ADV. SMT. RESHMITA RAMACHANDRAN - GP JUDGMENT 1. Heard Mr. Abraham K. J., learned Counsel for the petitioner and Ms. Reshmita Ramachandran, learned Government Pleader. 2. Petitioner is a registered dealer under the provisions of CGST/SGST Act, 2017. After the GST regime was rolled out w.e.f. 01.04....

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....unsel for the petitioner submits that this was initial stage of implementation of the GST provisions and the dealers faced difficulties in understanding, uploading and correctly filing returns. The Central Board of Indirect Taxes and Customs considered these difficulties and issued Circular No. 183/15/2022-GST dated 27.12.2022 giving relaxation to the dealers in respect of the financial years 2017....

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.... of B2B supply, in his Form GSTR - 1 due to which the said supply did not get reflected in Form GSTR - 2A of the said registered person, in such cases, the difference in ITC claimed by the registered person in his return in Form GSTR - 3B and that available in Form GSTR - 2A should be handled by following the procedure as provided in para 4 of the said Circular. 4. The learned Counsel for the p....