https://www.taxtmi.com/caselaws?id=786575 Directed the 2nd respondent to consider and decide the petitioner's rectification application dated 11 December 2025 on merits and in accordance with law after affording an opportunity of hearing within two months; the court confined its intervention to this procedural mandamus arising from the retrospective insertion of Section 16(5) of the Central Goods and Services Tax Act, 2017 and related circular guidance, and expressly left substantive questions - including the applicability of the circular and the limitation period - open for determination by the 2nd respondent. en-us Wed, 11 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786575 Directed the 2nd respondent to consider and decide the petitioner's rectification application dated 11 December 2025 on merits and in accordance with law after affording an opportunity of hearing within two months; the court confined its intervention to this procedural mandamus arising from the retrospective insertion of Section 16(5) of the Central Goods and Services Tax Act, 2017 and related circular guidance, and expressly left substantive questions - including the applicability of the circular and the limitation period - open for determination by the 2nd respondent. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786575