Special rectification procedure for wrong input tax credit demands allows manual filing and stays coercive action pending decision.

A special rectification procedure was notified for registered persons facing GST demand orders for wrong availment of input tax credit where the credit had become available under the amended provisions. The petitioner was permitted to use that procedure and, if portal access difficulties arose, to submit the rectification application manually before the competent authority within two weeks. The respondents were directed to process the application expeditiously, and coercive action was to remain stayed until the application was decided.

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Issues: Whether the petitioner could be permitted to avail the special procedure for rectification of the demand order concerning wrong availment of input tax credit, and whether coercive action should remain stayed until such rectification application is decided.

Analysis: The order records the notification introducing a special rectification procedure for registered persons against whom demand orders under the GST provisions had been issued for wrong availment of input tax credit, where such credit has become available under the amended provisions. The petitioner concurred with this course and sought acceptance of the rectification application manually if portal difficulties arose. The Court accordingly directed the petitioner to file the rectification application before the competent authority within two weeks and directed expeditious processing by the respondents.

Outcome: The petitioner was permitted to pursue the special rectification procedure, and the respondents were restrained from taking coercive action until disposal of the application.

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