Constitutional Validity of Section 16(2)(c) Upheld as Recipient Must Prove Supplier Deposited Tax to Claim ITC
Constitutional Validity of Section 16(2)(c) Upheld as Recipient Must Prove Supplier Deposited Tax to Claim ITC Issue Whether Section 16(2)(c) of the CGST/DGST Act, 2017—which conditions Input Tax Credit (ITC) on actual tax payment by the supplier to the Government—violates Articles 14 and 19(1)(g) of the Constitution of India. Facts Background: The assessee, a GST-registered… Read More »