2025 (1) TMI 208

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... risdiction on not having filed appeal. In the circumstances, circular dated 15th October, 2024 issued by Central Board of Indirect Taxes and Customs, GST policy wing requiring petitioner to apply for rectification is to be complied with. This observation is on noticing that the circular was issued after the writ petition was presented. Considering departmental procedure is now in place for petitio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and Services Tax Act, 2017, vide Finance Act, 2024, extending time for filing return till 30th November, 2021. The adjudicating authority did not take into consideration the amendment as it had not been notified till date of passing of impugned order. Subsequently, on 27th September, 2024 the amendment was notified. He seeks interference. 2. Mr. Kedia, learned advocate, Junior Standing Counsel app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X