Challenge to Section 16(2)(c) of CGST Act 2017- Notice issued by Gujarat HC

Surat Mercantile Association Vs Union of India (Gujarat High Court)

Hon’ble Gujarat High Court has issued notice to Centre and State Government on 03.12.2020 in the matter of Surat Mercantile Association. Vs UOI & others, SCA. No. R/SCA/15329/2020, wherein the petitioner has challenged the constitutional validity of Section 16(2)(c) of the CGST Act/WBGST Act, which seeks to deny ITC to a buyer of goods or services, if the tax charged in respect of supply of goods or services has not been actually paid to the Government

Please become a Premium member. If you are already a Premium member, login here to access the full content.