https://www.taxtmi.com/highlights?id=96430 Prima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated by a retrospective statutory amendment inserting clarificatory provisions, and an earlier confirmed demand for 2018-19 was rectified by a subsequent order, leaving only a reduced demand. Separately, interest levied for belated tax payment and late filing of GSTR-3B was upheld as correctly imposed under the GST regime, leaving no scope for interference. Consequent writ relief was refused and the petition dismissed. en-us Thu, 29 Jan 2026 09:51:31 +0530 Thu, 29 Jan 2026 09:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96430 Prima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated by a retrospective statutory amendment inserting clarificatory provisions, and an earlier confirmed demand for 2018-19 was rectified by a subsequent order, leaving only a reduced demand. Separately, interest levied for belated tax payment and late filing of GSTR-3B was upheld as correctly imposed under the GST regime, leaving no scope for interference. Consequent writ relief was refused and the petition dismissed. Highlights GST Thu, 29 Jan 2026 09:51:31 +0530 https://www.taxtmi.com/highlights?id=96430