https://www.taxtmi.com/caselaws?id=787529 Remittance for fresh adjudication is directed where denial of input tax credit was premised on belated availment and subsequent statutory insertions alter entitlement assessment; the authority must re-examine entitlement on merits under the amended framework while preserving the finding on belated availment. Procedural safeguards require the taxpayer to file a reply within 30 days and pay amounts due for delayed return filing within the same period before fresh adjudication; bank attachment is conditionally lifted subject to compliance and absence of other arrears. A fresh merits order must follow after affording an opportunity of hearing. en-us Fri, 13 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787529 Remittance for fresh adjudication is directed where denial of input tax credit was premised on belated availment and subsequent statutory insertions alter entitlement assessment; the authority must re-examine entitlement on merits under the amended framework while preserving the finding on belated availment. Procedural safeguards require the taxpayer to file a reply within 30 days and pay amounts due for delayed return filing within the same period before fresh adjudication; bank attachment is conditionally lifted subject to compliance and absence of other arrears. A fresh merits order must follow after affording an opportunity of hearing. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787529