https://www.taxtmi.com/caselaws?id=793675 An adjudication order rejecting Input Tax Credit was quashed in part because the claim had to be re-examined against the returns filed before the relevant cut-off date. The dispute arose from proceedings under Section 73(1) of the Karnataka GST Act, and the petitioner relied on returns filed before the date fixed by the later amendment and notification. As similar claims had been directed for reconsideration where returns were filed within the statutory timeline, the authority was required to fresh examine whether the conditions for ITC were satisfied on the basis of returns filed before 30.11.2021. en-us Thu, 04 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793675 An adjudication order rejecting Input Tax Credit was quashed in part because the claim had to be re-examined against the returns filed before the relevant cut-off date. The dispute arose from proceedings under Section 73(1) of the Karnataka GST Act, and the petitioner relied on returns filed before the date fixed by the later amendment and notification. As similar claims had been directed for reconsideration where returns were filed within the statutory timeline, the authority was required to fresh examine whether the conditions for ITC were satisfied on the basis of returns filed before 30.11.2021. Case-Laws GST Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793675