Section 16(2)(c) CGST Act 2017 Vires challenged in Rajasthan HC

Rahul Agencies Vs Union Of India (Rajasthan High Court) 1. To issue notices to respondents wherein validity of Section 16(2)(c) read with Rule 86A are challenged. 2. A Division Bench of the  Rajasthan High Court issued Notices to Respondents including Finance ministry on Section16(2)(C) which provides that input tax credit (ITC) must be allowed to the recipient only when the supplier had discharged the output liability through utilisation of the ITC admissible in respect of the supply or by cash. 3. The matter was argued by Advocate Vikas Balia and Advocate Mayank Taparia on the ground that d...