2024 (11) TMI 1169

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....PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC<br>Dated:- 20-11-2024<br>Civil Writ Jurisdiction Case No. 13158 of 2024 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioners : Mrs.Archana Sinha @ Archana Shahi, Advocate For the Respondents : Dr. K.N.Singh, A.S.G. Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Abhijeet Gautam, Advoc....

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.... both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021." 3. A circular has also been issued by the Government of India bearing No. 237/31/2024-GST dated 15th October, 2024. Clause 3.5 and 3.5.1 are extracted hereunder:- ....

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....d where appeal against the said order has not been filed, the concerned taxpayer may apply for rectification of such order under the special procedure under section 148 of the CGST Act notified vide Notification No. 22/2024 - Central tax dated 08.10.2024, within a period of six months from the date of issuance of the said notification. 3.5.1 The taxpayers can file an application for rectificati....

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....ase Details page is displayed. The APPLICATIONS tab is selected by default. Select the ORDERS tab and click the "Initiate Rectification" link. c. In case where an application for rectification of an order issued under section 108 of the CGST Act is to be filed: i. Click Dashboard > Services > User Services >View Additional Notices/Orders ii. Additional Notices and Orders page is displa....