Gujarat HC Grants Interim Relief in GST ITC Challenge

J.R. Beverages Private Limited & Anr. Vs Union Of India & Ors. (Gujarat High Court)

In the case of J.R. Beverages Private Limited & Anr. Vs Union Of India & Ors., the Gujarat High Court considered a constitutional challenge to Section 16(2)(c) of the GST Act, 2017. The petitioners argued that the provision imposes undue burdens on purchasers to verify sellers’ tax compliance for claiming Input Tax Credit (ITC). Specifically, they must confirm that sellers are registered and have paid GST for supplies. The petitioners contended this is unreasonable, as

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