ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

1. Heard the learned counsel appearing for the petitioner and learned counsels representing the respondents.

2. The learned counsel Ms. Umera appearing for the petitioner would give up the prayer qua the constitutional validity of Section 16(2)(c) of the CGST Act.

3. The submission is placed on record.

4. For the rest of the issue that remains, the counsel for the petitioner submits that it is already considered by this Court in W.P. No.108748/2025 disposed of on 24.11.2025. The same reads as follows:

1. The petitioner is before this Court seeking for the following prayer:

a. Issue a writ of certiorari or any other appropriate writ or quashing the order-in-appeal dated 29-03- 2025 passed by the respondent-1 order-in-appeal No.BGM-JJ-ADC-229-2024-25-GST and vide Annexure-A and quash the adjudication order bearing No.BEL-CGST-000-HUB-SUP-RHB-08- 2023-24 dated 07-12-2023 passed by the respondent -2 and vide Annexure –B.

b. And also such other and further relief as this Hon’ble Court deems fit considering the facts and circumstances of the case, to meet the ends of justice.

2. Heard the learned counsel Sri.S.G.Solargoppa appearing for the petitioner.

3. Learned counsel appearing for the petitioner would submit that, the issue in the lis stands covered by the judgment rendered by the Co-ordinate Bench of this Court in Writ Petition No.16175/2022, disposed off on 06^th January 2023, wherein it is held as follows:

“1. In this petition, petitioner has sought for the following prayer:-

“a) To issue order(s), directions, writ(s) in the nature of mandamus, directing Respondent No.1 to allow the petitioner access to the GST portal in order to the rectify form GSTR-1 uploaded between FY 2017-18 and 2018-19 with respect to those invoices issued to the Recipient so as to enable the recipient to take credit of the tax paid by the petitioner notwithstanding the time limit prescribed in Section 16(4) of the CGST Act.

b) In the alternative, to issue, orders(s)directions, writ(s) in the nature of mandamus, directing Respondent No.1 to respond and consider the request made by the Petitioner vide letter dated: 06.09.2021 enclosed in Annexure-D.

c) To issues order(s), directions, writ(s), or any other relief as this Hon’ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice.”

2. Heard learned Senior counsel for the petitioner, learned counsel for respondents 1 to 3 – revenue, learned AGA for the 4th respondent as well as learned counsel for the 5th respondent and perused the material on record.

3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Senior counsel for the petitioner invites my attention to the Circular bearing No.183/15/2022-GST dated 27.12.2022 in order to point out that the petitioner as well as the 5th respondent would be entitled to the benefit of the directions issued in the said Circular with regard to the errors committed in the Invoices and the relevant forms of both the petitioner and 5th respondent and as such, the present petition deserves to be disposed of in terms of the said Circular.

4. Per contra, learned counsel for the respondentsrevenue submits that the said Circular is not applicable insofar as the petitioner and 5th respondent are concerned and that there is no merit in the petition and the same is liable to be dismissed.

5. In order to appreciate the rival contentions, it is necessary to extract the said Circular, which reads as under:-

Circular No. 183/15/2022-GST

F. No. CBIC-20001/2/2022 - GST

Government of India

Ministry of Finance

Department of Revenue Central Board of Indirect Taxes and Customs

GST Policy Wing

*****

New Delhi, Dated the 27th December, 2022

To,

The Principal Chief Commissioners/ Chief Commissioners/

Principal Commissioners/ Commissioners of Central Tax (All)/

The Principal Directors General/ Directors General (All)

Madam/Sir,

Subject: Clarification to