The Government of Himachal Pradesh on December 16, 2024, issued a Special Procedure for Rectification of Input Tax Credit Orders.
The following has been stated:-
•The Governor of Himachal Pradesh has notified a special procedure for rectifying orders related to wrongly availed input tax credits under certain sections of the GST Act.
•Affected persons can apply for rectification within six months, with decisions expected within three months.
•Rectified orders will be issued in specified forms, and the principles of natural justice will apply if the rectification is adverse.
The detailed notification is given in the document below.
[Notification No.22/2024-State Tax]
