2024 (12) TMI 452

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....P(C) No. 128 of 2024 - -<br>GST<br>HON'BLE MR. JUSTICE H. S. THANGKHIEW, AND HON'BLE MR. JUSTICE B. BHATTACHARJEE, JUDGE Appearance: For the Petitioner(s) : Mr. K. Jain, Adv. with Ms. A. Surana, Adv. For the Respondent(s) : Dr. N. Mozika, DSGI with Ms. R. Fancon, Adv. JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW, JUDGE: 1. This matter concerning the demand for excess availed Inputs Tax....

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.... S.O. 4373(E).- In exercise of the powers conferred under section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the following special procedure for rectification of order, to be followed by the class of registered persons (hereinafter referred to as the sai....