HC accepts Plea against Denial of ITC to recipient for fault of supplier

Federation of Indian Small Scale Battery Associations (Regd.) and Anr. Vs Union of India and ORS. (Delhi High Court) Here the main question to answer by the court is whether it can be permitted to deny ITC to recipient for the fault of supplier? Via this petition, challenge has been laid to the constitutional vires of Section 16(2)(c) of the Central Goods and Service Tax Act, 2017 (in short ‘CGST Act’) as also Rule 36(4) and 86A(1)(b) of the Central Goods and Service Tax Rules, 2017 [in short ‘CGST Rules’]. HC List the captioned petition on 26.07.2021 along with the connected writ peti...