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Excess ITC Case: Telangana HC Declines Vires Challenge to Section 16(2)(c)
Case Law Details
- Case Name
- Inam Impex Private Limited Vs Assistant Commissioner (ST) (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Inam Impex Private Limited Vs Assistant Commissioner (ST) (Telangana High Court)
Telangana HC Declines Vires Challenge to Section 16(2)(c); Directs Taxpayer to File GST Appeal in Excess ITC Case (AY 2021-22)
Introduction
Disputes relating to Input Tax Credit (ITC), especially those linked to supplier compliance under Section 16(2)(c) of the GST law, continue to generate significant litigation. Taxpayers often argue that ITC should not be denied when payments are made against valid invoices, even if suppliers default in tax payment.
In a recent decision dated 31.03.2026, the Telangana High Cour...
Author Info
Madam,
What are your observations in the light of following cases;
1.Sahil Enterprises v. Union of India (2026) 45 J.K.Jain’s GST & VR 34 (Tripura)
2.Malaya Rub-Tech Industries V. Union of India (2026) 45 J.K.Jain’s GST & VR 85(Tripura)
3.Commissioner of Trade and Tax Delhi v. Arise India Ltd. (2018) 29 J.K.Jain’s GST & VR 22(SC)
4.The Commissioner Trade and Tax, Delhi v. Shanti Kiran India (P) Ltd. (2025) 44 J.K.Jain’s GST & VR 139(SC)
5. MCLEOD Russel India Ltd. v. Union of India (2025) 44 J.K.Jain’s GST & VR 277 (Gauhati)
CA Om Prakash Jain s/o J.K.Jain, Jaipur
Tel 9414300730, 9462749040, 0141-3584043