2024 (10) TMI 131 - HC - GST

Benefit of N/N. 11/2017-Central Tax dated 28-06-2017 where the construction of building for Government entities is entitled to a lower rate of tax - It is submitted that the notification has not been taken into consideration - violation of principles of natural justice - HELD THAT - The petitioner may approach the authority which issued Ext.P3 order by filing an application for rectification under Section 161 of the CGST Act. Since the writ petition was pending in this court from 20-05-2024, it is directed that if the petitioner where to file such rectification petition if so advised within a period of 10 days from the date of receipt of a certified copy of this judgment, the period from the date of Ext.P3 till the date of filing the application will stand excluded for the purpose of determining any period of limitation within which the application under Section 161 of the CGST Act had to be filed on behalf of the petitioner.

Summary

The petitioner challenged Ext.P3 order in original dated 27-12-2023, claiming entitlement to lower tax rate under notification 11/2017-Central Tax. The court directed the petitioner to file a rectification application under Section 161 of the CGST Act within 10 days to address the issues raised. No opinion was expressed on the merits of the case.