2026 (7) TMI 706

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....Commissioner (Appeal) State Tax, Magadh, The Joint Commissioner, State Tax, Gaya Ji., The Assistant Commissioner State Tax, Gaya Ji.<br>GST<br>2026 (7) TMI 706 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 6-7-2026<br>Civil Writ Jurisdiction Case No. 4763 of 2026 - -<br>GST<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD AND HONOURABLE MR. JUSTICE KUMA....

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....cribed under Section 16(4) of the BGST Act. 3. Learned counsel for the petitioner submits that although Annexure P/2 was passed sometime on 06.03.2020 but the recovery has been made at this stage. The petitioner has drawn the attention of this Court towards circular no. 237/31/2024-GST dated 15th October, 2024 issued by the Government of India in Ministry of Finance, Department of Revenue, Cent....

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....r the retrospectively extended time limit. It is, thus, submitted that the order, as contained in Annexure P/2, is fit to be quashed and the amount recovered from the petitioner be refunded to the petitioner with statutory interest. 5. Mr. Vivek Prasad, learned GP 7 represents the State. Referring to the same circular, learned GP 7 points out Paragraph '3.5' which reads as under:- "whe....

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.... 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 08.10.2024, within a period of six months from the date of issuance of the said notification." 6. Under Paragraph 3.5.1 to Paragraph 3.5.5, the procedures ....