Case Law Details
Case Name : Sahil Enterprises Vs Union of India (Tripura High Court)
Related Assessment Year :
Courts :
All High Courts Tripura High Court
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Sahil Enterprises Vs Union of India (Tripura High Court)
Hon’ble High Court of Tripura issued notice for the limited purpose of removing attachment of Input Tax Credit (ITC) ledger of assessee.
Facts:
Sahil Enterprises (Petitioner) has submitted that their ITC account is attached by Department on the ground that, supplier has not deposited the taxes and hence the Petitioner was not eligible to ITC in terms of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act). The Petitioner has challenged the provisions contained under Section 16(2)(c) of the CGST Act, which stat...
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Author Bio
Sir,
Until & unless S.16(2)(c) is declared unconstitutional, the statutory provisions are to be comlied with.
CA OmPrakash Jain s/o J.K.Jain, Jaipur.
Tel :9414300730