https://www.taxtmi.com/caselaws?id=785248 Belated availment of input tax credit is governed by a retrospective statutory amendment inserting provisions effective from 01.07.2017, requiring re-adjudication and permitting late ITC claim; the question of mismatch between GSTR-2A and GSTR-3B is remitted for fresh consideration after hearing, with impugned orders quashed. The petitioner must deposit 50% of the disputed tax in cash from its electronic cash register within 30 days; bank attachment will be lifted upon such deposit and absence of other arrears, and failure to comply permits recovery as if the petition were dismissed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785248 Belated availment of input tax credit is governed by a retrospective statutory amendment inserting provisions effective from 01.07.2017, requiring re-adjudication and permitting late ITC claim; the question of mismatch between GSTR-2A and GSTR-3B is remitted for fresh consideration after hearing, with impugned orders quashed. The petitioner must deposit 50% of the disputed tax in cash from its electronic cash register within 30 days; bank attachment will be lifted upon such deposit and absence of other arrears, and failure to comply permits recovery as if the petition were dismissed. Case-Laws GST Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785248