{"id":74569,"date":"2025-12-11T12:15:38","date_gmt":"2025-12-11T06:45:38","guid":{"rendered":""},"modified":"2025-12-11T12:15:38","modified_gmt":"2025-12-11T06:45:38","slug":"section-16-2-aa-cgst-act-upheld-itc-tied-to-supplier-compliance-but-safeguarded-for-bona-fide-buyers-with-documentation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74569","title":{"rendered":"Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentation"},"content":{"rendered":"<p>Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentation<br \/>Case-Laws<br \/>GST<br \/>HC upheld the constitutional validity of Section 16(2)(aa) of the CGST Act and corresponding State provision, holding that stricter conditions for availing ITC, linked to the supplier&#39;s GST compliance, are a legitimate measure to curb fraudulent claims and enhance transparency. However, the provision was read down to protect bona fide recipients: ITC c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94955\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 16(2)(aa) CGST Act upheld, ITC tied to supplier compliance but safeguarded for bona fide buyers with documentationCase-LawsGSTHC upheld the constitutional validity of Section 16(2)(aa) of the CGST Act and corresponding State provision, holding tha<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74569","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74569"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74569\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}