ITC mismatch between GSTR-3B and GSTR 2A –—- The Petitioner sought directions to allow the petitioner access to the GST portal in order to the rectify form GSTR-1 uploaded between FY 2017-18 and 2018-19. The counsel for the petitioner placed reliance upon the Circular No.183/15/2022-GST dated 27.12.2022. The court observed that a perusal of the Invoices would indicate that while supplies are made by the petitioner, the GSTIN Number mentioned in the Invoices has been incorrectly shown. The error committed in showing the wrong GSTIN number in the Invoices is clearly a bonafide error, which has occurred due to bonafide reasons, unavoidable circumstances, sufficient cause and consequently, the aforesaid Circular would be directly and squarely applicable to the facts of the instant case.

Held that:- The Hon’ble High Court directed the respondents 1 to 3 to take necessary steps in relation to the petitioner and 5th respondent for the assessment years 2017-18, 2018-19 and 2019-20 in terms of the Circular No. bearing No.183/15/2022-GST dated 27.12.2022.