M/S Doublelife Rubber Ind vs. Union Of INDIA And Others
Held
The Court allowed the petitioner to move an application for rectification of the order concerning ITC. It was expected that such applications would be decided considering the amended provisions of Section 16.
Facts
The petitioner sought to rectify an order regarding input tax credit (ITC) after amendments to Section 16 of the CGST Act. A circular clarified that taxpayers could apply for rectification of past orders concerning ITC, even if appeals were not filed.
Key Issues
Whether taxpayers can seek rectification of past orders on ITC based on retrospective amendments to Section 16 of the CGST Act. The availability of a special procedure for such rectification.
Sections Cited
Section 16, Section 73, Section 74, Section 107, Section 108, Section 148
AI-generated summary — verify with the full judgment below
156 + 280 I M/s Doublelif
Union of Indi
CORAM: H
H
Present: M
(
M
M f SANJEEV P CM-19961-C
A respondents N Registry is dir CWP-14569-
HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Chetan Jain, Advocate for th (through video conferencing). Ms. Ridhi Bansal, Jr. Standing C Ms. Sidhi Bansal, Advocate for respondent Nos.1 and 2. ***
RAKASH SHARMA, J.(Oral) CWP-2024 Application for placing on record No.1 and 2 is allowed. Written rected to place the same at appro -2024 (O&M) Along with reply circular issue 2024, has been placed on record on of the provisions of sub-Secti oods and Services Tax Act, 2017 erted vide the Finance Act, 2024 As per the aforesaid circular, tim visions of sub-Section (4) of Sec NJAB AND HARYANA ARH CM-19961-CWP-2024 IN CWP-14569-2024 (O&M) Date of Decision: 10.12.2024
…Petitioner …Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH he petitioner. Counsel and ) d written statement on behalf of n statement is taken
The judgment continues below.
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