Sec 16(4) Reversal of ITC when 3B is filed belatedly - Goods and Services Tax - GST

As we are aware, the Gujarat High Court in AAP judgement has held that (a). Sec 16(4) refers to due date of filing return u/s 39; (b) . The form to be filed u/s 39 is GSTR 3 as prescribed in Rule 61 ; and (c) in so far as GSTR 3 has not been enforced, even if one files the GSTR 3B beyond the due date of filing the return for Sept following the end of the financial year, the ITCs can be taken. Subsequently, Rule 61 was amended to replace GSTR 3B for GSTR 3 w.e.f. 1/1/21. My question is whether the GUJARAT HIGH COURT judgement holds the forte till rule 61 was amended. For eg., if Mar 20 return was filed in Nov 20, can we still quote the Gujarat high court judgement to utilise the ITC?