2024 (9) TMI 1483

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.....2 to 4. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the action of the respondents in not adjusting the ITC appearing in GSTR-2A on GSTIN 09AAICM0811C1ZX with GSTIN 09AAICM0811C2ZW on which the petitioner has submitted returns, since the petitioner was issued two different GSTIN against one single Permanent Account Number (PAN), despite repeated requests made. By amending the writ petition, the petitioner has also challenged order dated December 12, 2023 passed by the respondent No.4 under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') and the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to ....

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....TATA Motors Ltd. so that the supply of goods may not get interrupted. Consequently, TATA supplied goods i.e. high value vehicles by issuing tax invoices against GSTIN 09AAICM0811C1ZX whereas the other suppliers supplied goods by issuing tax invoices against GSTIN 9AAICM0811C2ZW. At the same time, since the portal of GSTIN 09AAICM0811C1ZX was become inaccessible, hence the petitioner furnished returns in GSTR-3B against GSTIN 9AAICM0811C2ZW, wherein the petitioner disclosed all the supplies affected by TATA and other suppliers and also claimed ITC arising on such supplies. (e) In the meanwhile, the petitioner again requested the respondent No.6 to cancel one GSTIN and adjust the ITC taken against the GSTIN to be cancelled to another....

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....Acting on such advice, the petitioner started generating e-way bills on GSTIN 09AAICM0811C2ZW and also communicated all suppliers including TATA to issue tax invoice against GSTIN 09AAICM0811C2ZW. Thus, from May 14, 2018 onwards the TATA is supplying goods to the petitioner against GSTIN 09AAICM0811C2ZW only. (g) On the basis of audit objection, the Superintendent issued letter dated November 3, 2022 alleging ITC availed in excess. In reply, the petitioner stated the circumstances in which purchases from TATA prior to May 14, 2018 were booked under GSTIN 09AAICM0811C1ZX whereas the returns were filed and ITC was availed under GSTIN 09AAICM0811C2ZW. The petitioner was then served with DRC-01A dated February 1, 2023 directing the pet....

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....The petitioner has also brought on record letter dated April 16, 2024 issued by the respondent No.6 wherein respondent no. 6 has certified that a total ITC of Rs. 97,46,48,073.60/- for same period is appearing in GSTR-2A of GSTIN 09AAICM0811CIZX. Thus, the ITC available in GSTR-2A of GSTIN 09AAICM0811C1ZX is in excess of what demanded by the respondent No.4 in the impugned order against GSTIN 09AAICM0811C2ZW. SUBMISSION OF THE PETITIONER 4. Counsel on behalf of the petitioner has made the following submissions: (a) The Board has issued Circular No.183/15/2022-GST, wherein the Board in Para 3(d) and 4 has directed the field officers to allow the benefit of ITC, even if the suppliers have declared supply with wrong GSTIN of the....