NOTIFICATION NO 22 FINANCE DEPTT

FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 1st December, 2025
No. 22/2024-State Tax

F.No. 3 (36)/Fin.(Exp-I)/2025-26/DS-I/1154.— In exercise of the powers conferred under the section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the following special procedure for rectification of order, to be followed by the class of registered persons (hereinafter referred to as the said person), against whom any order under section 73 or section 74 or section 107 or section 108 of the said Act has been issued confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of subsection (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed, namely:–

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