Interpretation of Section 16(5) of CGST Act regarding input tax credit. Circular issued by Government of...

Interpretation of Section 16(5) of CGST Act regarding input tax credit. Circular issued by Government of India No. 237/31/2024-GST dated 15th October 2024. Petitioner entitled to file rectification application for consideration of input tax credit claim made in return filed, as indicated from demand-cum-show cause notice. Petitioner can file rectification application within stipulated time in circular, to be considered under newly incorporated Section 16(5) of CGST Act and Government Circular. Writ petition disposed of by High Court. .....

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