Taxpayers can claim input tax credit by rectification application before 15.04.2025 as per special procedure notified.
Case-Laws
GST
HC allowed taxpayers to move application for rectification to avail input tax credit under CGST Act within six months from 15.10.2024 i.e. upto 15.04.2025 as per special procedure u/s 148 notified vide notification No. 22/24 dated 08.10.2024. Petitioner permitted to move application accordingly. Petition disposed of.
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