2024 (12) TMI 1073

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....SH SHARMA AND HON'BLE MR. JUSTICE 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-Sec....

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....8 of the Act as notified vide notification 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 und....

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.... 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. Keeping in view the above, we dispose of this writ petition and allow....