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Section 16(2)(c) CGST Held Constitutional — Buyer Denied ITC When Supplier Fails to Pay Tax: Gujarat High Court, Affirmed by Supreme Court
A Division Bench of the Hon'ble High Court of Gujarat at Ahmedabad in Maruti Enterprise through its Authorized Partner, Jigneshbhai Bharatbhai Tarpara vs. Union of India & Ors. [R/Special Civil Application No. 18080 of 2023 with connected group of petitions], by Common CAV Judgment dated May 1, 2026, upheld the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, and declined both to strike it down as ultra vires and to read it down. Th
Aug 14
Section 16(2)(c) CGST Act Upheld — ITC Is a Statutory Concession, Not a Vested Right; Purchasing Dealer Must Prove Supplier Paid Tax
The Hon'ble High Court of Gujarat at Ahmedabad (Division Bench) in Maruti Enterprise Through Its Authorized Partner, Jigneshbhai Bharatbhai Tarpara v. Union of India & Ors. [R/Special Civil Application No. 18080 of 2023 (lead matter)] dated May 01, 2026 held that Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 is neither ultra vires the Constitution of India nor liable to be read down, as the provision is clear, unambiguous and self-explanatory. The Court fur
May 14
Supreme Court Clarifies: Refund of GST Appeal Pre-Deposit Falls Under Section 107(6), Not Section 54 – High Court's Interpretation Set Aside"
The Hon'ble Supreme Court of India in State of Jharkhand & Ors. vs. M/s. BLA Infrastructure Private Limited [ Civil Appeal No. of 2026 (arising out of SLP(C) No. of 2026) @ Diary No. 56452/2025 ] dated January 09, 2026 held that the refund to be made to the Respondent in relation to the statutory pre-deposit made by it for maintaining the appeal, in which it thereafter succeeded, would be under the provisions of Section 107(6) read with Section 115 of the Jharkhand Goods an
Feb 22
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