Input tax credit burden on purchaser under GST challenged; rule issued and petition tagged with allied matters.

The petition challenged the vires of section 16(2)(c) of the Central Goods and Services Tax Act, 2017, and the corresponding Gujarat GST provision, on the basis that the input tax credit regime places the burden on the purchaser to satisfy the statutory condition for credit. Rule was issued, the petition was directed to be heard with allied matters, and the corrected returnable date was recorded after allowing the speaking-to-minutes note.

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Issues: Challenge to the vires of section 16(2)(c) of the Central Goods and Services Tax Act, 2017, and the allied Gujarat Goods and Services Tax Act, 2017 provision, with specific reference to the burden imposed on a purchaser for claiming input tax credit.

Outcome: Rule issued and the petition was directed to be heard with allied matters; the speaking-to-minutes note was allowed and the corrected returnable date was recorded.

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