GST DAILY – 405 : Assessee should apply for rectification application against denial of ITC as per the Circular No. 237/31/2024-GST: HC

THE HON’BLE ORISSA HIGH COURT IN THE CASE OF City Ply and Hardware V/s Union of India, decided on 2-12-2024

 👉 Issue:-

✔️ How to avail benefits of Circular issued U/s 16(5) of CGST Act?

👉 The Hon’ble High Court Judgement:-

✔️ Where input tax credit for financial year 2018-19 was disallowed on delay in filing of return, assessee claimed that section 16(5) of CGST Act extended time for filing of return for financial year 2018-19 up to 30-11-2021, assessee’s return filed on 30-11-2019, in view of Circular No. 237/31/2024-GST dated 15-10-2024 assessee was to be directed to apply for rectification under section 148.

Section 148 read with section 16(5) of CGST Act, 2017