Allahabad HC Examines Validity of GST ITC Restrictions Due to Supplier Defaults

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 contended that rec...