2025 (7) TMI 978

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....andran, GP, for the Respondent. JUDGMENT This Writ Appeal impugns the judgment dated 12-6-2024 of a Learned Single Judge in W.P. (C) No. 4495 of 2023. The Writ Petition itself was preferred inter alia challenging the provisions of Section 16(2)(c) of the CGST/SGST Act to the extent it insisted that the assessee availing input tax credit had to ensure that the supplier of the inputs of the as....

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....essee while entering figures in Form GSTR-3B could not be brought to the notice of the Learned Single Judge, and was not therefore urged at the time of hearing of the Writ Petition. However, the Learned Single Judge while disposing the Writ Petition has granted liberty to the petitioner to claim the benefit of two circulars namely, Circular No. 183/15/2022-GST, dated 27-12-2022 and Circular No. 19....

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....from today, the time limit granted by the Learned Single Judge to the appellant herein for claiming the benefit of the two circulars aforementioned as also for raising the additional issue projected by them with regard to the errors that crept into the Form GSTR-3B, before the adjudicating authority. Accordingly, if the appellant herein approaches the assessing authority concerned within a month f....