https://www.taxtmi.com/caselaws?id=797510 Section 148 permits the Government to notify classes of registered persons and prescribe special procedures for registration, returns, payment and administration. Notification No. 22/2024-Central Tax prescribes a six-month period for seeking rectification to claim the benefit of retrospective Section 16(5). The central issue is whether that limitation validly reflects the safeguards inherent in Section 148, particularly where no mechanism extends the period in extraordinary circumstances. The power to prescribe a special procedure was provisionally recognised, while the validity of the six-month limitation remains for further consideration. en-us Fri, 14 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797510 Section 148 permits the Government to notify classes of registered persons and prescribe special procedures for registration, returns, payment and administration. Notification No. 22/2024-Central Tax prescribes a six-month period for seeking rectification to claim the benefit of retrospective Section 16(5). The central issue is whether that limitation validly reflects the safeguards inherent in Section 148, particularly where no mechanism extends the period in extraordinary circumstances. The power to prescribe a special procedure was provisionally recognised, while the validity of the six-month limitation remains for further consideration. Case-Laws GST Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797510