https://www.taxtmi.com/highlights?id=96193 Belated claims for input tax credit are governed by retrospective Sections 16(5)16(6) introduced by Finance Act 2024, requiring re-adjudication on that legal point and resulting in reassessment on the merits in favour of the claimant where applicable. Discrepancies between GSTR-2A and GSTR-3B must be re-examined as factual issues by the original assessing authority after hearing the taxpayer, leading to quashing of impugned assessment orders and remittal for fresh adjudication. Interim relief is conditional: taxpayer must deposit 50% of disputed tax from electronic cash ledger within 30 days for suspension of bank attachment, failing which recovery proceeds as if relief denied. en-us Tue, 20 Jan 2026 06:32:13 +0530 Tue, 20 Jan 2026 21:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96193 Belated claims for input tax credit are governed by retrospective Sections 16(5)16(6) introduced by Finance Act 2024, requiring re-adjudication on that legal point and resulting in reassessment on the merits in favour of the claimant where applicable. Discrepancies between GSTR-2A and GSTR-3B must be re-examined as factual issues by the original assessing authority after hearing the taxpayer, leading to quashing of impugned assessment orders and remittal for fresh adjudication. Interim relief is conditional: taxpayer must deposit 50% of disputed tax from electronic cash ledger within 30 days for suspension of bank attachment, failing which recovery proceeds as if relief denied. Highlights GST Tue, 20 Jan 2026 06:32:13 +0530 https://www.taxtmi.com/highlights?id=96193