Case Law Details
Case Name : M/s. LGW Industries Limited & ors. Vs. Union of India & ors. (Calcutta High Court)
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LGW Industries Limited & ors. Vs. Union of India & ors. (Calcutta High Court)
Hon’ble Calcutta High Court has issued notice to Centre and State Government on 08.01.2020 in the matter of LGW Industries Ltd. Vs UOI & others, W.P. No. 23512 (W) of 2019, wherein the petitioner has challenged the constitutional validity of Section 16(2)(c) of the CGST Act/WBGST Act, which seeks to deny ITC to a buyer of goods or services, if the tax charged in respect of supply of goods or services has not been actually paid to the Government by the supplier of goods or services. The petitioner has al...
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