This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
HC accepts Plea against Denial of ITC to recipient for fault of supplier
Case Law Details
- Case Name
- Federation of Indian Small Scale Battery Associations (Regd.) and Anr. Vs Union of India and ORS. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
