https://www.taxtmi.com/caselaws?id=795020 Section 16(5)'s retrospective benefit for input tax credit is applicable where returns for 2018-19 were filed before the prescribed cut-off, removing the delayed-availment restriction otherwise arising under Section 16(4). The related tax demand was treated as unsustainable. Alleged short payment required factual verification where voluntary-payment and demand figures corresponded. Input tax credit mismatch arising from a supplier's non-uploading of returns, including insolvency-related circumstances, required fresh determination because it lacked adequate examination. Penalty, being consequential to the tax demand and unresolved issues, required re-adjudication rather than continuation in its existing form. en-us Wed, 01 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795020 Section 16(5)'s retrospective benefit for input tax credit is applicable where returns for 2018-19 were filed before the prescribed cut-off, removing the delayed-availment restriction otherwise arising under Section 16(4). The related tax demand was treated as unsustainable. Alleged short payment required factual verification where voluntary-payment and demand figures corresponded. Input tax credit mismatch arising from a supplier's non-uploading of returns, including insolvency-related circumstances, required fresh determination because it lacked adequate examination. Penalty, being consequential to the tax demand and unresolved issues, required re-adjudication rather than continuation in its existing form. Case-Laws GST Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795020