Section 16(2)(c) CGST Act 2017 Vires challenged in Orissa HC

M/s. Shree Gobind Alloys Pvt. Ltd. Vs Union of India and others (Orissa High Court)

Section 16(2)(c) of CGST Act, 2017 provides Input Tax Credit should be allowed to the recipient only when supplier has discharged the Output Liability through utilization of input tax credit admissible in respect of the said supply or by cash

1. The petitioner has challenged the Constitutional validity of Section 16(2)(c) of the CGST/OGST Act before the Hon’ble High C

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