9911796707
TMI Blog2024 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to the petitioner the demand raised in Ext.P3 is unsustainable in law as the petitioner is entitled to the benefit of notification 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. It is also pointed out that the benefit of input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the respondents and having regard to the contentions taken in the writ petition, I am of the view 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 rectificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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