2024 (12) TMI 1073
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....E SANJAY VASHISTH Present: For the Petitioner: Mr. Vikrant Kackria, Advocate. For the Revenue: Mr. Sunish Bindlish, Sr. Standing Counsel. SANJEEV PRAKASH SHARMA, J.(ORAL) 1. Learned counsel for the petitioner refers to circular issued by the Ministry of Finance, dated 15.10.2024, wherein, the issue regarding implementation of the provisions of sub-Sections (5) and (6) of Section 16 of the Ce....
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....No. 22/24 dated 08.10.2024, the taxpayers would be allowed to move application for rectification within six months from the date of issuance of notification i.e. 15.10.2024, thus, upto 15.04.2025 rectification application can be moved. It would be apposite to quote para 3.5 of notification dated 15.10.2024, which reads as under:- "Where order under section 73 or section 74 of the CGST Act has be....
TaxTMI
TaxTMI