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GST - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Input Tax Credit (ITC) - Failure of the supplier to deposit the ...

GST

November 29, 2023

Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / GST amount - constitutional validity of provisions of Section 16(2)(c) of the CGST Act - The impugned provisions prescribe certain conditions for the purchasing dealers to avail of the benefit. It is up to the purchasing dealer to avail of the said benefit/concession following those conditions. The prescription of the conditions cannot be considered discriminatory to contravene Article 14 - HC

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