Input Tax Credit rejection as time-barred set aside, with petitioner directed to use the newly available rectification procedure.

A writ challenge to rejection of input tax credit as time-barred was not pursued on the merits because a later departmental rectification procedure and a circular dated 15 October 2024 provided an available remedy. As the petitioner had not first availed the appellate route and the time to apply under the new procedure was still open, the Court left the petitioner to follow that course. The impugned adjudication order was nevertheless set aside and quashed, and the writ petition was disposed of with directions to comply with the rectification mechanism.

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Issues: Whether the writ petition challenging the adjudication order rejecting the claim of Input Tax Credit as time-barred should be entertained and the impugned order set aside in view of the subsequent departmental procedure and circular enabling rectification.

Analysis: The impugned adjudication order was challenged on the ground that the claim had been rejected as barred by limitation. The Court noticed that a departmental procedure had since been put in place and that a circular issued on 15 October 2024 required the petitioner to seek rectification. As the writ petition had been filed without availing the appellate remedy and the time for making an application under the newly available procedure was still open, the Court considered it appropriate to leave the petitioner to pursue that course.

Conclusion: The impugned order was set aside and quashed, and the writ petition was disposed of with the petitioner to comply with the rectification procedure.

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