Held- Upon hearing the counsel the Court made the following.

1. Heard learned Additional Solicitor General for the petitioners.

2. The submission is that the High Court has completely ignored Section 25(4) of the Central GST Act which categorically states that each registration shall be treated as distinct person for the purposes of this Act......

Held- As noted in the previous order, the fact of the matter is that the Petitioner’s name is correctly mentioned in the invoices, however, the wrong GST number, i.e., of the Bombay office has been mentioned. On this issue, there is no stand taken by the Department in the counter affidavit. On a direct query being put to the ld. Standing Counsel for the Respondent/Department, he fairly admits that no other en.....

Held - We find that out of the total amount of INR 5,41,352/- that has been rejected on account of missing details on the invoices mainly relates to invoices raised by M/s Orange Cabs Pvt. Ltd to the extent of Rs. 5,07,995/-. To this effect, the Ld. Counsel submits that M/s Orange Cabs issued a certificate admitting its mistake and certifying that the invoices amounting to INR 1,02,65,217/- (including service tax amount of INR 5,07,995/- were .....

Held - It is observed that certain invoices were computer generated, which did not have the signature. We find that various Benches of the CESTAT have taken a consistent view that in respect of computer generated invoices, signature was not required and consequently, have directed the authorities not to deny the input Service Tax credit.

We are of the view that the input Service Tax credit should not be denied merely because the invoices.....

Held - The first ground for denying the credit is that the invoices are addressed to the Mettur Plant-II and not to the address of the appellant at Cuddalore. The appellant has submitted that the name of the unit was wrongly mentioned by the vendor. Taking note of this aspect, the denial of credit on this ground to the tune of Rs.958/- is allowed.

The second ground for denial of credit is that the Service Tax registration number of the s.....

Held- On perusal of the aforesaid circular dated 2.1.2023 with regard to the input availment in FORM-3B clearly shows that the supplier has to file GSTR-1 as well as in the return of GSTR-3B for the tax period but he has to declare the supply but if he has declared the supply with the wrong GSTIN of the recipient in the Form of GSTR-1, in such cases, difference in GSTR claimed by the registered person in his return.....