Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry
Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry Issue Constitutional Validity: Whether Section 16(2)(c) of the CGST/SGST Act, which conditions Input Tax Credit (ITC) on actual tax payment by the supplier, is unconstitutional under Articles 14 and 19 for imposing an impossible condition on purchasing dealers. Mechanical Reversal of… Read More »