2024 (11) TMI 1169

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....PATNA HIGH COURT - 2025 (93) G.S.T.L. 41 (Pat.)<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<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. ....

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....n respect of an invoice or debit note for supply of goods or services or 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 da....

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.... the provisions of subsection (5) or sub-section (6) of section 16 of the CGST Act, and 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....

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....es and Orders page is displayed. Click the View hyperlink to go to the Case Details screen of the issued Notice/Order. iii. Case 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....