Constitutional validity of Section 16(2) (c) of the CGST Act, ...

Section 16(2)(c) of CGST/SGST Act under scrutiny for ITC claims linked to supplier's GST liability discharge.

August 4, 2022

Case Laws GST HC

Constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability by the supplier - Pendency of this writ petition will not prevent the petitioner from making any representation against the audit report appearing at page 53 of the writ petition before the respondent concerned which shall be considered by the authority concerned in accordance with law. - HC

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Constitutional validity of Section 16(2) (c) of the CGST Act, ...

Section 16(2)(c) of CGST/SGST Act under scrutiny for ITC claims linked to supplier's GST liability discharge.

August 4, 2022

Case Laws GST HC

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