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G. KANNAN vs. THE SUPERINTENDENT OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

P. Jayalakshmi

Res. Counsel

Umesh Rao. K

Petitioner / Applicant	G. KANNAN
Respondent	THE SUPERINTENDENT OF GST & CENTRAL EXCISE
Court	Madras High Court
State	Tamilnadu
Date	Sep 23, 2024
Order No.	W. P. No. 25907 of 2021
Citation	2024(9) TAXREPLY 11494
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Section 168

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Rule 46

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ORDER
ORDER This writ petition has been filed for a Mandamus, to direct the respondents to open the online portal in order to enable the petitioner to rectify the clerical mistake committed by them in wrongly filing the detail under Column B2C without mentioning GST 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 said Circular. It reads as follows:- “3. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under Section 168(1) of the CGST Act, hereby clarifies as follows:- Sl. No. ....