https://www.taxtmi.com/caselaws?id=800145 Section 65 of the CGST/KGST Act protects input tax credit claimed through belated returns filed by 30 November 2021 for specified financial years. Returns filed on 4 September 2020 fell before that cut-off, requiring reconsideration of the denial of credit. The adjudication order and consequential garnishee notice were quashed, with proceedings restored for a fresh response to the show-cause notice and reconsideration under the provision. en-us Wed, 16 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800145 Section 65 of the CGST/KGST Act protects input tax credit claimed through belated returns filed by 30 November 2021 for specified financial years. Returns filed on 4 September 2020 fell before that cut-off, requiring reconsideration of the denial of credit. The adjudication order and consequential garnishee notice were quashed, with proceedings restored for a fresh response to the show-cause notice and reconsideration under the provision. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800145