Gujarat High Court on GST Input Tax Credit Vires

Cyclo Pharma Chem Vs Union of India (Gujarat High Court)

Gujarat High Court has addressed a petition filed by Cyclo Pharma Chem challenging the constitutional validity of the second proviso to Section 16(2) of the CGST Act, 2017. The petitioner argues that this proviso is arbitrary, unreasonable, and violates Articles 14, 19(1)(g), and 300A of the Constitution of India, in addition to being inconsistent with the Indian Contract Act, 1872. In response, the High Court has issued a Rule, returnable on February 12, 2024, and directed that a notice be issued t

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