2024 (9) TMI 1342

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.... The petitioner is a registered dealer under the CGST / SGST Acts. Ext.P1 is the Provisional Registration granted to the petitioner under the CGST / SGST Acts with Registration No.32AACFK4681K1Z9. It is the case of the petitioner that for certain purchases made by the petitioner from M/s. BSNL, the tax (GST) collected from the petitioner was remitted by the BSNL against the Provisional Registratio....

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....eader, I am of the view that the matter requires reconsideration at the hands of the 1st respondent. A reading of Ext.P4 order does not show that the 1st respondent had considered the contention of the petitioner that the payments in respect of which he was seeking the benefit of Input Tax Credit were actually payments which were reflected against the Provisional Registration granted to the petiti....