2026 (2) TMI 723

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.... For the Petitioner: Mr. Sumit Gadodia, Advocate Ms. Shruti Shekhar, Advocate Ms. Sanya Kumari, Advocate. For the Respondents: Mr. P.A. S. Pati, Advocate Mr. Anurag Vijay, Advocate. ORDER 1. Heard learned counsel for the parties. 2. With the consent and at the request of learned counsel for the parties, we dispose of this petition finally. 3. The petitioner challenges the order-in-....

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....Finance Act, 2024, reads as follows:- "(5) Notwithstanding anything contained in sub-section (4), in 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 up to the thirtieth day of Nov....

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....its that a tax payer, in order to avail the benefit of the retrospective amendment by way of insertion of Section 16(5) in the CGST Act is required to apply for rectification within a period of six months from the date of issuance of the notification inserting Section 16(5) in the CGST Act. He submitted that the petitioner in the present case applied for such rectification by an application dated ....

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.... are specifically kept open, and the same may also be addressed by the 2nd respondent when disposing of the petitioner's rectification application dated 11th December, 2025. 10. The 2nd respondent should afford the petitioner an opportunity of hearing and pass a reasoned order disposing of the aforesaid rectification application within a timeline now directed by us. All contentions of the parti....