https://www.taxtmi.com/notifications?id=143459 Notifies a special rectification procedure enabling registered persons, who have not filed appeals, to electronically apply for rectification of orders confirming demand for alleged wrongful availment of input tax credit where that credit has become eligible under later statutory provisos. The issuing authority is the proper officer to decide applications and must, where possible, issue rectified orders within three months and upload summaries using prescribed electronic forms; the remedy is limited to the portion of the demand now eligible and natural justice must be observed if rectification adversely affects the applicant. en-us Tue, 28 Jan 2025 00:00:00 +0530 Tue, 15 Apr 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143459 Notifies a special rectification procedure enabling registered persons, who have not filed appeals, to electronically apply for rectification of orders confirming demand for alleged wrongful availment of input tax credit where that credit has become eligible under later statutory provisos. The issuing authority is the proper officer to decide applications and must, where possible, issue rectified orders within three months and upload summaries using prescribed electronic forms; the remedy is limited to the portion of the demand now eligible and natural justice must be observed if rectification adversely affects the applicant. Notifications GST - States Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143459