THE HON’BLE ORISSA HIGH COURT IN THE CASE OF Monalisha Construction V/s Chief Commissioner of CT and GST, decided on 11-11-2024
👉 Issue:-
✔️ How to take benefits of Circular No. 237/31/2024-GST, dated 15-10-2024 by assessee?
👉 The Hon’ble High Court Judgement:-
✔️ In view of Circular No. 237/31/2024-GST, dated 15-10-2024 issued by CBIC requiring petitioner to apply for rectification of order denying ITC, said procedure was to be complied with; writ petition was to be disposed of.
Section 16 of CGST Act, 2017
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