9911796707
TMI Blog2024 (12) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner: Mr. Vikrant Kackria, Advocate. For the Revenue: Mr. Sunish Bindlish, Sr. Standing Counsel. SANJEEV PRAKASH SHARMA, J.(ORAL) 1. Learned counsel for the petitioner refers to circular issued by the Ministry of Finance, dated 15.10.2024, wherein, the issue regarding implementation of the provisions of sub-Sections (5) and (6) of Section 16 of the Central Goods and Services Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpayers would be allowed to move application for rectification within six months from the date of issuance of notification i.e. 15.10.2024, thus, upto 15.04.2025 rectification application can be moved. It would be apposite to quote para 3.5 of notification dated 15.10.2024, which reads as under:- "Where order under section 73 or section 74 of the CGST Act has been issued but no appeal against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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." 3. Keeping in view the above, we dispose of this writ petition and allow the petitioner to move an application accordingly. It is expected that if any such applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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