https://www.taxtmi.com/caselaws?id=786027 Entitlement to input tax credit survives despite a limitation bar because an amendment creating a new limitation regime operates retrospectively; assessments founded solely on the prior limitation ground were quashed, and recovery based only on limitation is restrained. The Department must de-freeze bank accounts and refund or permit adjustment of any amounts recovered or held in tax ledgers; petitioners may apply separately for refunds. The Department retains liberty to reopen or pursue cases on merits where allegations of wrong, excess, or fraudulent ITC claims exist, and may proceed in accordance with law. en-us Wed, 28 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786027 Entitlement to input tax credit survives despite a limitation bar because an amendment creating a new limitation regime operates retrospectively; assessments founded solely on the prior limitation ground were quashed, and recovery based only on limitation is restrained. The Department must de-freeze bank accounts and refund or permit adjustment of any amounts recovered or held in tax ledgers; petitioners may apply separately for refunds. The Department retains liberty to reopen or pursue cases on merits where allegations of wrong, excess, or fraudulent ITC claims exist, and may proceed in accordance with law. Case-Laws GST Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786027