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Purchaser Cannot Avoid GST Proceedings by Challenging ITC Provision: MP HC
Case Law Details
- Case Name
- Krishna Chemicals Vs Union of India (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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Krishna Chemicals Vs Union of India (Madhya Pradesh High Court)
The Madhya Pradesh High Court dismissed a writ petition filed under Article 226 of the Constitution challenging a show-cause notice dated 31 December 2024 and the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017. The petitioner, a proprietorship firm engaged in trading various industrial chemicals, questioned the legality of being proceeded against for alleged fraudulent availment of Input Tax Credit (ITC) and contended that Section 16(2)(c) imposed an impossible obligation on a purchasin...





