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2021 (8) TMI 877 - HC - GSTVires of Section 16(2)(c) of Central Goods and Services Tax Act, 2017 - input tax credit - Denial of input tax credit on the ground that the petitioner has already paid tax on the ground that the selling dealer did not deposit the tax with the Government revenue would amount to double taxation - HELD THAT:- The issues require consideration. Hence, rule. Since legislation framed by the Parliament is under challenge, let there be notice to the learned Attorney General. For the limited purpose of considering the petitioner’s request for interim relief for removing attachment of the Tax Credit Account, let notice be returnable on 23.08.2021.
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