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TMI Blog2024 (9) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant : Mr. A. Chandrasekaran For the Respondents : Mr. Rajendran Raghavan Sr. Standing Counsel JUDGMENT C. SARAVANAN, J. This intra-court appeal is against the impugned order dated 14.09.2021 passed by the learned Single Judge in W.P.No.19189 of 2021. 2. By the aforesaid order, the learned Single Judge has dismissed the writ petition filed by the appellant herein challenging the correctnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in implementing Section 42, under the Finance Act, 2022, the said Section was omitted with effect from 01.10.2022. As a matter of fact, the Central Board of Indirect Taxes and Customs, GST Policy Wing has now issued a circular post facto vide Circular No.183/15/2022-GST dated 27.12.2022. Para 4.1.1 and 4.1.2 of the said circular are relevant and are reproduced below: "4.1.1 In case, where diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... site https://eicmai.in/udin/VerifyUDIN.aspx. 4.1.2 In cases, where difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year is upto Rs. 5 lakh, the proper officer shall ask the claimant to produce a certificate from the concerned supplier to the effect that said supplies have actually ..... X X X X Extracts X X X X X X X X Extracts X X X X
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