https://www.taxtmi.com/caselaws?id=798367 Rectification of a mistake in apportioning available input tax credit is addressed through the applicable Standard Operating Procedure dated 14 October 2025 and Section 161 of the Telangana GST Act, 2017. The proper officer is required to rectify the ITC apportionment in accordance with that framework. A rectification order remains subject to the appropriate appellate remedy, enabling the affected party to challenge the corrected determination through an appeal. en-us Tue, 09 Jun 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798367 Rectification of a mistake in apportioning available input tax credit is addressed through the applicable Standard Operating Procedure dated 14 October 2025 and Section 161 of the Telangana GST Act, 2017. The proper officer is required to rectify the ITC apportionment in accordance with that framework. A rectification order remains subject to the appropriate appellate remedy, enabling the affected party to challenge the corrected determination through an appeal. Case-Laws GST Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798367