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NORTH AGRO INDUSTRIES PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Vikrant Kackria
Res. Counsel
Sunish Bindlish

Petitioner / Applicant

NORTH AGRO INDUSTRIES PVT. LTD.
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 10, 2024
Order No.

CWP-15400-2024 (O&M)

Citation

2024(12) TAXREPLY 11890
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ORDER

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, 2017 (for short ‘CGST Act’), which has been inserted vide the Finance Act, 2024 with retrospective effect from 01.07.2017, has been clarified. As per the aforesaid circular, time limit to avail input tax credit under the provisions of sub-Section (4) of Section 16 of the CGST Act, has been extended retrospectively. Resultantly, it has been clarified that in cases where action has been taken under Sections 73 or 74 of the CGST Act or orders have been passed in appeal under Section 107 or Section 108 of the CGST Act, holding wrong availment of the input tax credit, the concerned tax payer has been allowed to move application for rectification of such order. 2. As per the special p....

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