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TMI Blog2024 (6) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... SPECIAL CIVIL APPLICATION NO. 8452 of 2024 - - - GST - Seeking entitlement for Input Tax Credit - challenge to vires of the provisions of Section 16 (2) (c) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Issue Rule returnable on 10.07.2024. By way of ad-interim relief, no coercive steps shall be taken by the respondent authorities during the pednency of these petitions. To be heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitlement for Input Tax Credit ( ITC , for short), is imposed with discharging of burden of two kinds. The first burden which the purchaser is required to discharge, it was submitted, is that the seller is registered under the Goods and Services Tax Act and that he has actually paid the tax on the goods supplied by him. The second burden to be discharged by the purchaser is in respect of such su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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