2024 (12) TMI 1073

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..... 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 .....

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..... ular, time limit to avail input tax credit under the provisions of sub-Section (4) of Section 16 of the CGST Act, has been extended retrospectively. Resultantly, it has been clarified that in cases where action has been taken under Sections 73 or 74 of the CGST Act or orders have been passed in appeal under Section 107 or Section 108 of the CGST Act, holding wrong availment of the input tax credit .....

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..... the Revisional Authority but no appeal against the said order has been filed with the Appellate Tribunal: In such cases, where any order under section 73 or section 74 or section 107 or section 108 of the CGST Act has been issued confirming demand for wrong availment of input tax credit on account of contravention of provisions of sub-section (4) of section 16 of the CGST Act, but where such input .....

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