Input Tax Credit (ITC) - Constitutional validity of section ...

Case Laws GST

December 20, 2021

Input Tax Credit (ITC) - Constitutional validity of section 16(2)(c) of the CGST/WBGST Act - non-deposit of tax in the Government account by the suppliers which have been collected from the petitioners - If it is found upon considering the relevant documents that all the purchases and transactions in question are genuine and supported by valid documents and transactions in question were made before the cancellation of registration of those suppliers and after taking into consideration the judgments of the Supreme Court and various High Courts which have been referred in this order and in that event the petitioners shall be given the benefit of input tax credit in question. - HC

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Input Tax Credit (ITC) - Constitutional validity of section ...

Case Laws GST

December 20, 2021

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