Bombay HC Admits GST Challenge to ITC on Supplier’s Tax Default

Christie’s India Private Limited Vs Union of India And Ors. (Bombay High Court) Bombay High Court admits the constitutional challenge to Section 16(2)(c) of CGST i.e. default in payment of taxes by Supplier The Bombay High Court, in the case of Christie’s India Private Limited v. Union of India & Ors., admitted a constitutional challenge against Section 16(2)(c) of the CGST Act and its corresponding state provision. This section restricts the Input Tax Credit (ITC) available to the recipient (Christie’s) if the supplier has not actually paid the tax to the government. The Pet...