https://www.taxtmi.com/caselaws?id=411299 The High Court issues a rule considering the challenge to the vires of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, raised by the petitioner. The court directs notice to the Attorney General due to the constitutional implications of the challenge. The Union of India and other respondents waive notice. The court sets a returnable date for further proceedings on the interim relief sought by the petitioner regarding the attachment of the Tax Credit Account. The judgment delves into the complexities of input tax credit denial, constitutional validity, and procedural aspects in tax law matters, emphasizing the importance of clarifying legal principles under the GST regime. en-us Mon, 09 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411299 The High Court issues a rule considering the challenge to the vires of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, raised by the petitioner. The court directs notice to the Attorney General due to the constitutional implications of the challenge. The Union of India and other respondents waive notice. The court sets a returnable date for further proceedings on the interim relief sought by the petitioner regarding the attachment of the Tax Credit Account. The judgment delves into the complexities of input tax credit denial, constitutional validity, and procedural aspects in tax law matters, emphasizing the importance of clarifying legal principles under the GST regime. Case-Laws GST Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411299