https://www.taxtmi.com/caselaws?id=763493 The writ petition concerned whether the petitioner could invoke the rectification mechanism under the special procedure notified under Section 148 of the CGST Act in light of the retrospective amendment to Sections 16(5) and 16(6). The court disposed of the petition with liberty to the petitioner to move a rectification application, leaving the request to be pursued through that statutory procedure. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 25 Jul 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763493 The writ petition concerned whether the petitioner could invoke the rectification mechanism under the special procedure notified under Section 148 of the CGST Act in light of the retrospective amendment to Sections 16(5) and 16(6). The court disposed of the petition with liberty to the petitioner to move a rectification application, leaving the request to be pursued through that statutory procedure. Case-Laws GST Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763493