gst case law required S.16(2)(c) of GST can't be applied Mechanically to Deny ITC: P&H HC issues 14 Guidelines for Dept.

[Satbir singh wahi]

S.16(2)(c) of GST can't be applied Mechanically to Deny ITC: P&H HC issues 14 Guidelines for Dept. Sir Kindly get this case law

[Raam Srinivasan Swaminathan Kalpathi]

Shaurya Alloys Pvt Ltd Vs State of Punjab And Another (Punjab and Haryana High Court)

[Satbir singh wahi]

Thanks Sir

[Satbir singh wahi]

Sir Please give TMI citattion

AI Summary

Input tax credit denial requires more than mechanical application of GST conditions, with departmental guidelines relevant to the issue.
Input tax credit under section 16(2)(c) of GST is considered in relation to the proposition that the condition cannot be applied mechanically to deny credit. The discussion refers to departmental guidelines and identifies Shaurya Alloys Pvt Ltd v State of Punjab and Another as the cited case-law reference relevant to that proposition.