9911796707
TMI Blog2024 (10) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... ST number of the recipient instead of Column B2B in the GSTR-1 - Ipetitioner submits that the representation dated 20.09.2021 of the petitioner deserves to be considered and disposed by the respondents - HELD THAT:- The grievance of the petitioner is justified. The petitioner is therefore directed to resubmit the representation strictly in accordance with the Circular No.183/15/2022-GST (F.No.CBIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T number of the recipient instead of Column B2B in the GSTR-1 for period October 2017 and September 2018 electronically. 2. Learned counsel for the petitioner submits that the issue is now covered by a Circular issued by the Central Board of Indirect Taxes and Customs bearing Circular No.183/15/2022-GST (F.No.CBIC-20001/2/2022- GST) dated 27.12.2022. A reference is made to Paragraph 3(c) from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be handled by following the procedure provided in para 4 below. d. --- --- 3. In the light of the above Circular, the learned counsel for the petitioner submits that the representation dated 20.09.2021 of the petitioner deserves to be considered and disposed by the respondents. 4. On the other hand, the learned Senior Standing Counsel for the respondents would draw attention to the same Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
