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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the challenge to Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017 was to be decided in terms of the Court's earlier ruling; and whether the challenge to Section 16(2)(aa) of those Acts required consideration.
Analysis: The challenge to the validity of Section 16(2)(c) was accepted for disposal in terms of the Court's earlier decision, which had read down Section 16(2) and held that where the selling dealer defaults in depositing the tax collected, the department's remedy lies against the defaulting seller and input tax credit cannot be denied to the purchasing dealer absent collusion. The challenge to Section 16(2)(aa) was not decided and was kept for consideration.
Conclusion: The challenge to Section 16(2)(c) stood disposed of in terms of the earlier decision, while the challenge to Section 16(2)(aa) remained pending for adjudication.
Final Conclusion: The writ petition was admitted and set down for hearing in due course, with only the Section 16(2)(c) challenge being disposed of on the basis of the earlier ruling.
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