https://www.taxtmi.com/caselaws?id=790256 Belated availment of input tax credit under GST could not support the confirmed tax demand once the underlying defect was cured by retrospective insertion of Section 16(5) with effect from 01.07.2017. The HC held that the foundation of the impugned order was no longer sustainable without fresh merits-based consideration. The demand order was therefore quashed, and the matter was remitted for reconsideration in accordance with law. The tax liability issue was left open for fresh adjudication by the authority. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790256 Belated availment of input tax credit under GST could not support the confirmed tax demand once the underlying defect was cured by retrospective insertion of Section 16(5) with effect from 01.07.2017. The HC held that the foundation of the impugned order was no longer sustainable without fresh merits-based consideration. The demand order was therefore quashed, and the matter was remitted for reconsideration in accordance with law. The tax liability issue was left open for fresh adjudication by the authority. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790256