M/S North Agro Industries Private Limited Sangrur vs. Union Of INDIA And Others
Held
The Court allowed the petitioner to move an application for rectification of the previous order. The application is to be decided considering the amended provisions of Section 16 of the CGST Act.
Facts
The petitioner sought to avail input tax credit which was disallowed due to a previous interpretation of Section 16 of the CGST Act. A subsequent clarification and amendment to Section 16, along with a special procedure under Section 148, allowed for such credit.
Key Issues
Whether the petitioner can seek rectification of a past order disallowing input tax credit in light of subsequent legislative changes and a special procedure notified for such cases.
Sections Cited
Section 16, Section 73, Section 74, Section 107, Section 108, Section 148
AI-generated summary — verify with the full judgment below
220(6) I M/s North Ag (Punjab).
Union of Indi
CORAM: H
H
Present: HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Vikrant Kackria, Advocate f Mr. Sunish Bindlish, Sr. Standing ***
RAKASH SHARMA, J.(Oral) Learned counsel for the petitione Finance, dated 15.10.2024, on of the provisions of sub-Secti oods and Services Tax Act, 2017 erted vide the Finance Act, 2024 has been clarified. As per the a x credit under the provisions of ct, has been extended retrospec in cases where action has been t ct or orders have been passed i of the CGST Act, holding wro oncerned tax payer has been al of such order. NJAB AND HARYANA ARH CWP-15400-2024 (O&M) Date of Decision: 10.12.2024 ur Road, Dirba, District Sangrur …Petitioner
…Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH for the petitioner. g Counsel for the revenue. ) er refers to circular issued by the
The judgment continues below.
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