TaxTMI 
TaxTMI 
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
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.
04 Oct 2026 
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Input tax credit denial under supplier tax-payment conditions requires application beyond a mechanical reading of statutory eligibility requirements.
Input tax credit eligibility is discussed in relation to the statutory condition that the supplier must pay tax. The central issue is whether that condition permits mechanical denial of credit to a recipient where supplier-side payment is not established. The available material also identifies a constitutional challenge to conditioning credit on supplier tax payment. (AI Summary)
Input tax credit eligibility is discussed in relation to the statutory condition that the supplier must pay tax. The central issue is whether that condition permits mechanical denial of credit to a recipient where supplier-side payment is not established. The available material also identifies a constitutional challenge to conditioning credit on supplier tax payment. (AI Summary)
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Sir Please give TMI citattion