M/S. Amarnath Enterprises,Bolangir vs. Assistant Commissioner GST And Central Excise, Sambalpur.
Held
The Court noted that a subsequent circular requires the petitioner to apply for rectification under Section 148 within six months of the notification date. Since the time for such an application is still available, the Court directed compliance with this procedure.
Facts
The petitioner was denied Input Tax Credit (ITC) as their return was filed late. They relied on an amendment to Section 16 of the CGST Act, 2017, which extended the time for filing returns, but this amendment was not notified at the time the impugned order was passed.
Key Issues
Whether the adjudicating authority should have considered an amendment to Section 16 of the CGST Act that was not yet notified. What is the appropriate procedure for the petitioner to seek rectification of the impugned order.
Sections Cited
Section 16, Section 148
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Cause title — parties, addresses and appearances
2024
Mr. Ray, learned senior advocate appears on behalf of petitioner and submits, his client was entitled
The judgment continues below.
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