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A special procedure has been announced for the rectification of orders related to the disallowance of ITC u/s 16(4) beyond the stipulated time limit. Key details include:

- Online rectification application deadline: Within 6 months from the notification date, i.e., 08-10-2024.
- Covered orders: Sec 73/74 adjudication, 107 appeal, and 108 review orders.
- Eligibility: Only orders without pending appeals are eligible for rectification.
- Submission requirements: Upload additional details per Annexure A along with the application.
- Timeline: Aim to receive the rectification order within 3 months of applying.

Note: In cases where online rectification isn't feasible due to system limitations or absent APL 04 uploads, opting for a manual application process may be preferable. 

Since special procedure u/s 148 is restricted only to -No Appeal- cases, it would be safe to assume no separate procedure is needed for those cases in appeal and you need to make a submission seeking disposal based on Sec 16(5)/(6) as the case may be.

Regards 

Subramanya.