https://www.taxtmi.com/caselaws?id=794820 A special rectification mechanism under the GST circular was available for orders under Sections 73, 74, 107 and 108 where input tax credit had become available under the newly inserted sub-sections (5) and (6) of Section 16 of the CGST Act. The challenge concerned disallowance of input tax credit under an order under Section 73 of the BGST Act on the ground of delay under Section 16(4) of the CGST Act. The Court noted that the petitioner's grievance could be examined by the competent authority if a rectification application was filed under Paragraph 3.5 of the circular, and granted liberty to pursue that remedy instead of invoking writ jurisdiction. en-us Mon, 06 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794820 A special rectification mechanism under the GST circular was available for orders under Sections 73, 74, 107 and 108 where input tax credit had become available under the newly inserted sub-sections (5) and (6) of Section 16 of the CGST Act. The challenge concerned disallowance of input tax credit under an order under Section 73 of the BGST Act on the ground of delay under Section 16(4) of the CGST Act. The Court noted that the petitioner's grievance could be examined by the competent authority if a rectification application was filed under Paragraph 3.5 of the circular, and granted liberty to pursue that remedy instead of invoking writ jurisdiction. Case-Laws GST Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794820