Patna High Court
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Where ITC was denied as time-barred but assessee claimed benefit of retrospective amendments and Circular No. 237/31/2024-GST, appropriate remedy was to seek rectification before competent authority under special procedure prescribed in paragraph 3.5 of said Circular