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2025 (1) TMI 208 - HC - GST


In the case before the Orissa High Court, the petitioner, represented by Mr. S. Ray, sought relief regarding an Input Tax Credit (ITC) claim of approximately Rs. 97,00,000/-. The petitioner filed the return ten days late, relying on an amendment to section 16 of the Central Goods and Services Tax Act, 2017, as per the Finance Act, 2024, which extended the filing deadline to 30th November, 2021. However, this amendment was not considered by the adjudicating authority because it had not been notified at the time of the impugned order dated 28th August, 2024. The amendment was subsequently notified on 27th September, 2024.

Mr. A. Kedia, representing the revenue, referenced a circular dated 15th October, 2024, from the Central Board of Indirect Taxes and Customs, which stated that if no appeal is preferred, the assessee must apply for rectification under section 148 within six months from the notification date.

The court noted that the petitioner had not filed an appeal and had instead invoked writ jurisdiction. Given the issuance of the circular after the writ petition and the availability of departmental procedures for rectification, the court directed the petitioner to comply with the circular's requirements. The writ petition was disposed of, allowing the petitioner to seek rectification within the available time frame.

 

 

 

 

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