9911796707
TMI Blog2024 (9) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. S/s. Agrawal Rolling Mills, Mirzapur, [ 2003 (4) TMI 550 - ALLAHABAD HIGH COURT] has held that the benefit of circular, which came into existence during the pendency of the appeal, even up to the stage of revision, the benefit of same cannot be denied to the assessee.' Thus, the impugned order dated December 22, 2023 is quashed and set aside with a direction upon the respondent No.4/Joint Commissioner, CGST Central Excise, Kanpur to pass a fresh order in terms of the Circular No.183/15/2022-GST. Petition allowed. - Hon'ble Shekhar B. Saraf And Hon'ble Manjive Shukla JJ. For the Petitioner : Nishant Mishra,Vedika Nath For the Respondent : A.S.G.I.,C.S.C.,Parv Agarwal,Sudarshan Singh ORDER 1. Heard Mr. Amit Saxena, Senior A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. TIN 09437521460 for its showroom. Thereafter GSTIN 09AAICM0811C2ZW was issued by the officers of SGST, Kanpur. Simultaneously, in respect of servicing activity, the petitioner was issued GSTIN 09AAICM0811C1ZX by the officers of CGST, Kanpur. The petitioner was issued third registration being GSTIN 09AAICM0811C3ZV by the officers of Central Tax, which was subsequently cancelled. (c) Since two GSTIN were issued by the officers of the State Tax and Central Tax respectively against one single PAN, hence by letter dated June 9, 2017 the petitioner brought the same into the knowledge of the State jurisdictional authority and requested for redressal of the problem. However, no immediate action was taken. (d) As prior to the date of enforcem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the grievance was not resolved and the petitioner made application dated March 16, 2018 before the respondent No.6 reiterating that despite requests being made on November 6, 2017 and November 28, 2017, no action has been taken in the matter. (f) With effect from April 1, 2018, e-way bill prescribed under Rule 138 of the Central Goods and Services Tax, Rules was made mandatory and the first transaction of purchase of vehicle from TATA was made by the petitioner in the month of May 2018. It was only at that time, when the concerned employee of TATA tried to generate e-way bill by using GSTIN 09AAICM0811C1ZX, the portal did not allow generation of e-way bill. The concerned employee then informed the same to the petitioner. Immediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas the returns were filed and ITC was availed under GSTIN 09AAICM0811C2ZW. The petitioner, in its representation, once again requested that all purchases made by the petitioner on PAN No.AAICM0811 may be ordered to be regularized so that the benefit of ITC reported against GSTIN 09AAICM0811CIZX, to which the petitioner is entitled to, is made available to the petitioner. (i) Since despite the earlier emails dated June 9, 2017 and November 6, 2017 and the representation dated February 23, 2023, no action was taken by the respondents to remedy the situation, the petitioner approached this Court for adjustment of ITC by filing the present writ petition. (j) During the pendency of the writ petition, show cause notice dated November 17, 2023 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court after applying the aforesaid Circular has set aside the orders under challenge and directed the authorities to pass a fresh order after complying with the procedure specified in the aforesaid Circular. SUBMISSION OF THE RESPONDENTS 5. Counsel appearing on behalf of the respondents has no objection to the aforesaid proposition and submits that the matter may be remitted to the authority concerned for decision afresh in terms of the Circular No.183/15/2022-GST. ANALYSIS 6. We have considered the submissions of the counsel appearing on behalf of both the parties and are of the view that Circular No.183/15/2022- GST would apply in the present case. Furthermore, the judgment in the case of M/s. Santosh Kumar (supra) is on similar fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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