Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set aside

Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set asideCase-LawsGSTSection 16(2)(c) CGST Act, requiring that the supplier must have paid tax to enable the purchaser’s ITC, was examined where

Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set aside
Case-Laws
GST
Section 16(2)(c) CGST Act, requiring that the supplier must have paid tax to enable the purchaser's ITC, was examined where the purchaser had paid GST to the supplier under genuine invoices but the supplier allegedly failed to remit it. The provision was held constitutionally valid, but was read down to avoid disproportionate consequences and arbitrarines

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