https://www.taxtmi.com/caselaws?id=785246 Insertion of retrospective provisions altering Section 16(5) and 16(6) by SO 4253(E) clarifies entitlement to Input Tax Credit and operates to invalidate prior adverse adjudications; consequence is quashing of the impugned order and remittal for fresh decision on merits. The statutory amendment applied from 01.07.2017 requires the claimant to substantiate Input Tax Credit claims with supporting documents, and mandates reconsideration by the revenue authority expeditiously in light of the notification. The remedy proceeds by writ disposal culminating in remit for fresh adjudication rather than a final grant on merits. en-us Thu, 11 Dec 2025 00:00:00 +0530 Tue, 20 Jan 2026 06:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785246 Insertion of retrospective provisions altering Section 16(5) and 16(6) by SO 4253(E) clarifies entitlement to Input Tax Credit and operates to invalidate prior adverse adjudications; consequence is quashing of the impugned order and remittal for fresh decision on merits. The statutory amendment applied from 01.07.2017 requires the claimant to substantiate Input Tax Credit claims with supporting documents, and mandates reconsideration by the revenue authority expeditiously in light of the notification. The remedy proceeds by writ disposal culminating in remit for fresh adjudication rather than a final grant on merits. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785246