Bhardwaj Construction Vs Union of India
Date: July 5, 2026
Subject Matter
Taxpayers May Seek Rectification for ITC Disallowance Under Retrospectively Extended Time Limits
Summary
The High Court has disposed of the writ application, directing the petitioner to utilize the specific rectification mechanism provided by a recent Circular for the disallowance of Input Tax Credit (ITC). The Court held that the competent authority sh…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Heard learned counsel for the parties. 2. The grievance of the petitioner is against the order as contained in Annexure- P/2 passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 (in short ‘BGST Act’). It is submitted that the credit taken by the petitioner of the tax invoices/ debit notes were disallowed on the ground that the av…