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2024 (12) TMI 452 - HC - GSTExcess availment of Input Tax Credit - Notification dated 08.10.2024 was presented providing a special rectification procedure under the CGST Act - HELD THAT - In view of the development of the notification which is also concurred to by the petitioner it is provided that the petitioner shall avail of the special procedure for rectification of order to be filed before the competent authority within a period of 2(two) weeks. Thereafter it is expected that the matter shall be processed and disposed of expeditiously by the respondents. Petition disposed off.
The High Court of Meghalaya heard a case regarding excess availed Inputs Tax Credit and a Notification dated 08.10.2024 was presented, providing a special rectification procedure under the CGST Act. The petitioner must avail of this procedure within two weeks, and no coercive action shall be taken by the respondents during this process. The application for rectification can be accepted manually due to potential Portal issues. The prayer is allowed, and the matter is closed and disposed of accordingly.
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