https://www.taxtmi.com/highlights?id=101268 Retrospective insertion of Section 16(5) was treated as curative and operative from 01.07.2017, so input tax credit could not be denied merely because GSTR-3B returns were filed after the original due date if they were filed by 30.11.2021. The HC held that such returns regularised the credit claim for the relevant period and directed re-adjudication after verifying the filing dates. The impugned order was set aside, the matter was remitted for fresh consideration, and coercive steps were kept in abeyance until re-adjudication. en-us Wed, 01 Jul 2026 08:47:51 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101268 Retrospective insertion of Section 16(5) was treated as curative and operative from 01.07.2017, so input tax credit could not be denied merely because GSTR-3B returns were filed after the original due date if they were filed by 30.11.2021. The HC held that such returns regularised the credit claim for the relevant period and directed re-adjudication after verifying the filing dates. The impugned order was set aside, the matter was remitted for fresh consideration, and coercive steps were kept in abeyance until re-adjudication. Highlights GST Wed, 01 Jul 2026 08:47:51 +0530 https://www.taxtmi.com/highlights?id=101268