16(4) time limit - Goods and Services Tax - GST

The department has passed all orders relating to 2019-2020 under Sec 73 denying benefit of extended time period proposed in the budget for 16(4) saying Though clause 114 of the Finance Bill proposed an amendment in Sec 16 no notification is issued till date of this order and the recommendations of the 53rd GST Council are yet to be made fully effective. Therefore, I do proceed further on the basis of prevailing provisions as per the Act/Rules. They have no option because the time limit to pass an order is expiring on 31st August 2024 so they have to anyway pass the order. Now , what should the tax payer do - Wait for the notification (Is there a chance of it coming within 3 months is another question) and then go for a rectification ? File an Appeal ?