https://www.taxtmi.com/caselaws?id=791370 Input tax credit for FY 2018-19 was denied on the basis of delayed filing of GSTR-3B returns, but later insertion of Section 16(5) of the CGST Act, 2017 and the CBIC clarification required the amended entitlement to be examined by the assessing authority. The Court held that the impact of the subsequent legal change could not be ignored, so the original demand order was set aside. As the garnishee order flowed from that demand, it could not survive and was also quashed. The matter was remanded for fresh adjudication in accordance with law. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791370 Input tax credit for FY 2018-19 was denied on the basis of delayed filing of GSTR-3B returns, but later insertion of Section 16(5) of the CGST Act, 2017 and the CBIC clarification required the amended entitlement to be examined by the assessing authority. The Court held that the impact of the subsequent legal change could not be ignored, so the original demand order was set aside. As the garnishee order flowed from that demand, it could not survive and was also quashed. The matter was remanded for fresh adjudication in accordance with law. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791370