2025 (7) TMI 1603

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....h VC), for the Petitioner. Ms. Ridhi Bansal, Jr. Standing Counsel and Ms. Sidhi Bansal, Advocate, for the Respondent. ORDER Per : Sanjeev Prakash Sharma Application for placing on record written statement on behalf of respondents No. 1 and 2 is allowed. Written statement is taken on record. Registry is directed to place the same at appropriate place. CWP-14569-2024 (O&M) 1. Along....

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.... concerned taxpayer has been allowed to move application for rectification of such order. 2. As per the special procedure laid down under Section 148 of the Act as notified vide Notification No. 22/2024, dated 8-10-2024, 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 15-4-2025 rectifica....

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....t where such input tax credit is now available as per the provisions of sub-section (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 8-10-2024, within....