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2024 (12) TMI 1073 - HC - GSTExtension of time limit to avail input tax credit under CGST Act retrospectively - implementation of the provisions of sub-Sections (5) and (6) of Section 16 of the Central Goods and Services Tax Act, 2017 - HELD THAT - As per the special procedure laid down under Section 148 of the Act as notified vide notification No. 22/24 dated 08.10.2024, the taxpayers would be allowed to move application for rectification within six months from the date of issuance of notification i.e. 15.10.2024, thus, upto 15.04.2025 rectification application can be moved. The petitioner is allowed to move an application accordingly - petition disposed off.
The judgment clarifies the extension of time limit to avail input tax credit under CGST Act. Taxpayers can move rectification application within six months from 15.10.2024. The writ petition is disposed of, allowing the petitioner to move an application for rectification.
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