https://www.taxtmi.com/caselaws?id=784326 Retrospective insertion of GST provisions restoring Input Tax Credit meant that credit could not be denied solely because returns were filed late. The court treated the entitlement as substantive rather than defeated by a procedural default, and held that the demand order could not stand without reconsideration on merits in light of the governing circular and rectification mechanism. The impugned order was set aside and the matter was remitted for fresh examination, with liberty to seek rectification according to law. en-us Wed, 03 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784326 Retrospective insertion of GST provisions restoring Input Tax Credit meant that credit could not be denied solely because returns were filed late. The court treated the entitlement as substantive rather than defeated by a procedural default, and held that the demand order could not stand without reconsideration on merits in light of the governing circular and rectification mechanism. The impugned order was set aside and the matter was remitted for fresh examination, with liberty to seek rectification according to law. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784326