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GST: Quantitative CAP on Rectification of Mistakes in ITC claim- HC admit writ
Case Law Details
- Case Name
- Sales Tax Bar Association (Regd.) & Anr. Vs Union Of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Sales Tax Bar Association (Regd.) & Anr. Vs Union Of India & Ors. (Delhi High Court)
Learned counsel for the parties have made submissions. It was submitted by Ms. Maninder Acharya, learned Additional Solicitor General on behalf of the Central Government, firstly, that with respect to the rectification of returns, suitable amendments have been carried out in Section 39(9) to facilitate at least two rectifications within a specified period.
Learned counsel for the petitioners pointed out however, that Section 39(9) is subject to Section 37 – which deals with the gene...
