Circular 183/15/2022-GST to be followed for benefit of ITC when wrong GSTIN declared

My Auto World (Kanpur) Pvt Ltd Vs Union of India And 5 Others (Allahabad High Court)

Allahabad High Court held that benefit of Input Tax Credit in case of mentioning of wrong GSTIN of recipient needs to be analysed as per Circular No. 183/15/2022-GST. Accordingly, order set aside with direction.

Facts- The petitioner company is engaged in supply of TATA branded trucks in the name and style of M/s Excel Vehicles. The petitioner is also operating an Authorised Service Station for TATA Motors Ltd., for servicing of TATA branded trucks and supply of parts, compo

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