9911796707
TMI Blog2021 (3) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... SH HIGH COURT - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... by Bharti Airtel Limited and the other by Bharti Telemedia Limited, the petitioners challenge Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'), as ultra vires and unconstitutional. Challenge is also made to separate orders, both dated 16.11.2020, passed by Respondent No.6, whereby, assessment of an amount of (in W.P.No.24826 of 2020) and (in W.P.No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat because of Section 16(2)(c) of the CGST Act, benefit of ITC is denied to the petitioners on account of default of the supplier, over whom the petitioners do not have any control, in paying tax to the Government after having collected the same from the petitioners. It is also submitted that in the Value Added Tax (VAT) regime, similar provision was struck down. 8) Mr. Gulati has also drawn the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that there is fundamental difference between CGST regime and VAT regime, and so an analogy with VAT regime cannot be drawn. 10) Section 16 provides for Eligibility and Conditions for taking ITC. Entitlement for ITC is subject to certain conditions and Section 16(2)(c) provides that subject to Sections 41 and 43A of the Act, the amount claimed as ITC is actually paid to the Government. Admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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