2020 (7) TMI 375

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r. Tajender Joshi, Advocate ORDER Heard through video conferencing. The constitutional validity of Section 16(2)(C) of the CGST Act, 2017 and Rule 86A of the CGST Rules, 2017 has been challenged on the ground that ITC credit in the electronic ledger of the purchaser dealer cannot be blocked in the light of fulfillment of all the statutory conditions except ensuring that the errant supplier/sell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d e-way bills. Thus, learned counsel for permitting the filing of returns and issuance of e-way bills has made an interim offer for securing the revenue, while simultaneously permitting the execution of the contract for the Indian Army. Learned Additional Solicitor General of India is not averse to such a solution. Learned counsel for the petitioner prays for two days' time to place the offer in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X