https://www.taxtmi.com/caselaws?id=762872 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. en-us Thu, 05 Dec 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762872 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. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762872