https://www.taxtmi.com/caselaws?id=782776 The appellate authority had to consider the assessee's GSTR-9 annual return, the pleaded unavailed input tax credit on inward supplies, and the claim of revenue neutrality when re-examining the tax demand; ignoring those materials was not sustained. The Court also held that the amended restriction in Section 44(2) of the GST law could not be applied to an annual return filed before the amendment took effect, as the earlier regime did not create an absolute bar to late filing and provided for a late-fee mechanism. The impugned appellate order was set aside and the matter remanded for fresh consideration. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782776 The appellate authority had to consider the assessee's GSTR-9 annual return, the pleaded unavailed input tax credit on inward supplies, and the claim of revenue neutrality when re-examining the tax demand; ignoring those materials was not sustained. The Court also held that the amended restriction in Section 44(2) of the GST law could not be applied to an annual return filed before the amendment took effect, as the earlier regime did not create an absolute bar to late filing and provided for a late-fee mechanism. The impugned appellate order was set aside and the matter remanded for fresh consideration. Case-Laws GST Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782776