JUDGMENT

(Prayer: Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the files of the 3rd respondent in 33BAMPK4409C1Z2/2017- 2018, 2018-2019 dated 10.07.2020 and quash the same.)

Common Order:

1. The petitioner has challenged the respective Assessment Orders in these writ petitions for the Assessment Years 2017-18 and 2018-19. There is difference in the ITC claimed by the petitioner in its GSTR-2B and the information captured in the GSTR-2A as compared to the GSTR 1 of the supplier for the respective Assessment years. The demand has been workout as Rs.8,21,123/- and Rs.3,53,519/- for the Assessment Year 2017-18 and Assessment Year 2018-19 respectively.

2. On behalf of the petitioner, the learned counsel for the petitioner would submit that the Central Board of Indirect Taxes and Customs had issued a clarification on 04.09.2018 bearing Circular No.125/44/2019- GST, wherein paragraph No.2.3 clarified as follows:

“ 2.3. In view of the difficulties being faced by the claimants of refund, it has been decided that the refund claim shall be accompanied by a print-out of Form GSTR-2A of the claimant for the