https://www.taxtmi.com/caselaws?id=794187 Retrospective insertion of Section 16(5) of the CGST Act was treated as a curative provision operating from 01.07.2017 for the relevant financial years, and input tax credit could not be denied merely because the earlier time limit had expired. The Court followed the coordinate bench view that returns filed up to 30.11.2021 could support regularisation of credit, but the factual date of filing of the GSTR-3B returns had to be verified before final relief. The demand order under Section 73 was quashed and the matter remanded for fresh adjudication after verification, with interim protection against coercive steps. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794187 Retrospective insertion of Section 16(5) of the CGST Act was treated as a curative provision operating from 01.07.2017 for the relevant financial years, and input tax credit could not be denied merely because the earlier time limit had expired. The Court followed the coordinate bench view that returns filed up to 30.11.2021 could support regularisation of credit, but the factual date of filing of the GSTR-3B returns had to be verified before final relief. The demand order under Section 73 was quashed and the matter remanded for fresh adjudication after verification, with interim protection against coercive steps. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794187