Input tax credit condition challenge under the CGST Act remained pending further hearing after service directions were issued.

A challenge was raised to the High Court's reliance on the alternative-remedy doctrine, alongside the contention that section 16(2)(c) of the CGST Act, 2017 imposes an impossible condition for availing input tax credit. The matter was not finally decided; instead, it was taken up for further hearing after copies were directed to be served on the respondents.

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Issues: Challenge to the High Court's reliance on the alternative-remedy doctrine, and the contention that Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 imposes an impossible condition for availing input tax credit.

Outcome: The matter was taken up for further hearing and listed on a later date after copies were directed to be served on the respondents.

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