Special Procedure for Rectification of Orders Confirming Demand for Wrong Availment of Input Tax Credit under section of APGST Act, 2017 - G.O.Ms.No.106

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Rectification procedure for wrong availment of input tax credit allows eligible registrants to seek electronic correction of confirmed demand.</h1> A special procedure allows registered persons, against whom demand-confirming orders were issued for alleged wrongful availment of Input Tax Credit, to apply electronically for rectification where that credit is now allowable under later eligibility provisions and no appeal has been filed. Applications must use the Annexure A proforma and be filed within the notified six month window. The original order-issuing authority is the proper officer to decide rectification and should issue the rectified order within three months and upload an electronic summary. Rectification is limited to the demand attributable to the alleged wrongful availment, and natural justice must be observed if rectification adversely affects the applicant.

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