PROGRESSIVE STONE WORKS Vs. JOINT COMMISSIONER (ST)

JUDGEMENT

(1.) The petitioner has challenged the respective Assessment Orders in these writ petitions for the Assessment Years 2017-18 and 2018-19. There is difference in the ITC claimed by the petitioner in its GSTR-2B and the information captured in the GSTR-2A as compared to the GSTR 1 of the supplier for the respective Assessment years. The demand has been workout as Rs.8,21,123.00 and Rs.3,53,519.00 for the Assessment Year 2017-18 and Assessment Year 2018-19 respectively.

(2.) On behalf of the petitioner, the learned counsel for the petitioner would submit that the Central Board of Indirect Taxes and Customs had issued a clarification on 4/9/2018 bearing Circular No.125/44/2019- GST, wherein paragraph No.2.3 clarified as follows:

(3.) The learned counsel for the petitioner has also placed reliance on the press release of the Government of India dtd. 18/10/2018. The relevant portion from the said Circular reads as under: