ORDER :

Shree Chandrashekhar, A.C.J.

This writ petition has been filed with the following prayers:

(A) For declaration that Input Tax Credit (in short as “ITC”) of recipient of tax should not be denied merely on the ground that the invoice is not reflecting in GSTR-2A of the recipient where tax has already been discharged by the supplier of goods and/or services as per the provisions of section 16(2)(c) of Central Goods and Services Tax Act, 2017 (in short as “CGST Act, 2017”).

(B) For declaration that in absence of mechanism of matching and amendment in details provided under section 42 and 43 of CGST Act, 2017, rectification of GSTR-1 filed by the petitioner could not be done within the time period prescribed under section 37(3) of the CGST Act, 2017, therefore, petitioner should be provided mechanism to rectify its GSTR-1 for financial years 2017-18 to 2021-22.

(C) For restraining the Respondent 1 namely M/s Eastern Coalfields Ltd. ( in short as “ECL”) in deducting from the payments to be made to the petitioner for future invoices, the amount of GST not reflecting in GSTR-2A of E