9911796707
TMI Blog2023 (10) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The matter is remitted back to respondent no.2 to pass fresh orders within a period of one month from today, taking into consideration the circular as well as any other material relied upon by the petitioner in support of its case. Petition disposed off. - Hon'ble Pritinker Diwaker,Chief Justice And Hon'ble Ashutosh Srivastava,J. For the Appellant :- Aditya Pandey For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that where the supplier has filed Form GSTR-1 as well as return in the Form of GSTR-3B for the tax period, but he has declared the supply with wrong GSTIN of the recipient in the Form of GSTR-1. In such cases, the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit under the said circular has not been extended to the petitioner. He submits that the impugned order may be set aside and the matter may be remitted to the authority concerned for decision afresh. 5. Sri Ankur Agarwal has no objection to the aforesaid proposition and submits that the matter may be remitted to the authority concerned for decision afresh. 6. In view of the fair statement made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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