Order Date –  18 September 2024

Parties: M/S My Auto World (Kanpur) Pvt. Ltd Vs Union Of India And 5 Others

Facts – 

• The Petitioner, M/S My Auto World (Kanpur) Pvt. Ltd , were issued two GSTIN by the officers of the State Tax and Central Tax respectively against one single PAN, Despite communicating with the authorities no actions were initiated. Hence the petitioner communicated both the GSTIN to its suppliers and TATA Motors Ltd supplied goods i.e. high value vehicles by issuing tax invoices against one GSTIN and other suppliers in other GSTIN. 
• The petitioner requested the respondent No.6 to cancel one GSTIN and adjust the ITC taken against the GSTIN to be cancelled to another GSTIN. However no 

Issue –

• Whether the petitioner is eligible take ITC appearing on one GSTIN if the petitioner was wrongly issued two GSTIN? 

Order –  

• The Divisional Bench of Hon'ble High Court observed that Circular No.183/15/2022- GST would apply in the present case. Furthermore, the judgment in the case of M/s. Santosh Kumar (supra) is on similar factual matrix and the court agreed with the said judgment. 
• In light of the above, the impugned order dated December 22, 2023 is quashed and set aside with a direction upon the respondent No.4/Joint Commissioner, CGST & Central Excise, Kanpur to pass a fresh order in terms of the Circular No.183/15/2022-GST.
• The writ petition is allowed.