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Allahabad HC Examines Validity of GST ITC Restrictions Due to Supplier Defaults
Case Law Details
- Case Name
- Lohum Materials Private Limited Vs Union of India (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Lohum Materials Private Limited Vs Union of India (Allahabad High Court)
Challenge to CGST Amendments Over Blocking ITC Without Recipient Fault Heard by High Court; Allahabad High Court Reviews GST Provisions Restricting ITC Despite Valid Tax Invoices; HC Considers Plea Against Denial of Input Tax Credit for Subsequent Supplier Non-Compliance; GST ITC Dispute Reaches Allahabad High Court Over Sections 16 and 38 Amendments.
The Allahabad High Court heard a challenge to the amended provisions of Sections 16(2)(aa), 16(2)(ba), and 38(2)(b) of the CGST Act, 2017. The petitioner c...
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