TMI Blog2023 (10) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... as to declare the supply but if he has declared the supply with the wrong GSTIN of the recipient in the Form of GSTR-1, in such cases, difference in GSTR claimed by the registered person in his return in form of GSTR- 3B and that available in form of GSTR-2A may be only by the procedure provided in para 4 in the aforesaid circular. Any circular or notification issued during the pendency of the litigation, the benefit cannot be denied. The Hon'ble Apex Court in the case of Mathew M. Thomas and others Vs. Commissioners of Income Tax, [ 1999 (2) TMI 7 - SUPREME COURT] has held that if a a benevolent Circular has come into existence during the pendency of an appeal, the benefit of the same should not be denied to the assess. Further, adopti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cement 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 GSTIN, but due to the fault of respondents, two GSTINs were provided by the authorities; one under the VAT Act i.e. 09ATIPK4398N2ZR and another under the Service Tax Act i.e. 09ATIPK4398N1ZS. He further submitted that the petitioner on getting the first registration having GSTIN No.09ATIPK4398N2ZR, started d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 submission of the learned counsel for the petitioner and submitted that the benefit of circular dated 2.1.2023 cannot be accorded to the petitioner as the matter has already been adjudicated up to the first stage of first appellate authority and therefore, he prays for dismissal of the present writ petitions. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect 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 aforesaid circular dated 2.1.2023 with regard to the input availment in FORM-3B clearly shows that the supplier has to file GSTR-1 as well as in the return of GSTR-3B for the tax period but he has to declare the supply but if he has declared the supply with the wrong GSTIN of the recipient in the Form of GSTR-1, in such cases, difference in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 transactions is required to be disallowed, if claimed by such recipients in their Form GSTR-3B. However, allowance of ITC to the actual recipient shall not depend on the completion of the action by the tax authority of such registered person, whose GSTIN has been mentioned wrongly, and such action will be pursued as an independent action. 4. Learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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