https://www.taxtmi.com/caselaws?id=785634 Retrospective insertion of Sections 16(5) and 16(6) under the GST regime warranted reconsideration of an assessment order that had partly confirmed demand on matters potentially affected by those amendments. The remaining demand related to ineligible input tax credit under Section 17(5), while the petitioner's entitlement to credit despite belated availment also required examination. In these circumstances, the Madras High Court quashed the assessment order and remitted the matter to the assessing authority for fresh examination and a decision on merits. en-us Mon, 05 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785634 Retrospective insertion of Sections 16(5) and 16(6) under the GST regime warranted reconsideration of an assessment order that had partly confirmed demand on matters potentially affected by those amendments. The remaining demand related to ineligible input tax credit under Section 17(5), while the petitioner's entitlement to credit despite belated availment also required examination. In these circumstances, the Madras High Court quashed the assessment order and remitted the matter to the assessing authority for fresh examination and a decision on merits. Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785634