Taxpayers Can Seek GST ITC Rectification: P&H HC

Doublelife Rubber Ind. Vs India and Union of others (Punjab & Haryana High Court) Punjab and Haryana High Court has disposed of a writ petition filed by Doublelife Rubber Ind., allowing the company to seek rectification of past orders concerning Input Tax Credit (ITC) availment under the Goods and Services Tax (GST) regime. The case CWP-14569-2024 dealt with the disallowance of ITC, likely based on the time limits stipulated under the original provisions of Section 16 of the Central Goods and Services Tax Act, 2017. A significant development cited before the court was a circular issued by ...