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ITI LTD vs. THE UNION OF INDIA & OTHERS
(Meghalaya High Court)

Hon'ble Judges:

H. S. THANGKHIEW
B. BHATTACHARJEE
Pet. Counsel
K. Jain
A. Surana
Res. Counsel
N. Mozika
R. Fancon

Petitioner / Applicant

ITI LTD
Respondent THE UNION OF INDIA & OTHERS
Court Meghalaya High Court
State

Assam

Date Dec 5, 2024
Order No.

WP(C) No. 128 of 2024

Citation

2024(12) TAXREPLY 11783
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ORDER

JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW, JUDGE: 1. This matter concerning the demand for excess availed Inputs Tax Credit for the month of November, 2017-2018 in terms of Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Meghalaya Goods and Services Tax Act, 2017 (MGST), is before us today for hearing. 2. However, at the outset, Dr. N. Mozika, learned DSGI assisted by Ms. R. Fancon, learned counsel for the respondents has produced a Notification dated 08.10.2024, which he submits will serve to close the matter in view of the amendment of Section 16 (5) & (6) of the Act, wherein a special rectification procedure has been provided, which can be taken recourse to by the petitioner. 3. This Court has perused the same and for the sake of convenience Para-1 of the said Notification is reproduced hereinbelow:- “NOTIFICATION New Delhi, the 8th October, 2024 No. 22/2024-CENTRAL TAX S.O. 4373(E).- In exercise of the....

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