https://www.taxtmi.com/caselaws?id=430265 The Gujarat High Court granted the petitioner's request for a writ of certiorari to quash the impugned order under Section 73 dated 23.05.2022 issued by respondent no. 05. The Court also declared Section 16(2)(c) of the CGST/GGST Act, 2017 as ultra vires and violative of the Constitution, emphasizing that Input Tax Credit (ITC) denial should be limited to collusive and sham transactions. Additionally, the Court granted a stay on the implementation of the impugned order under Section 73 of the CGST/GGST Act dated 23.05.2022, preventing coercive action against the petitioner until final disposal of the case. The Court further allowed the petitioner's request for appropriate writs, orders, directions, or reliefs as deemed fit and just. en-us Wed, 09 Nov 2022 00:00:00 +0530 Wed, 16 Nov 2022 08:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430265 The Gujarat High Court granted the petitioner's request for a writ of certiorari to quash the impugned order under Section 73 dated 23.05.2022 issued by respondent no. 05. The Court also declared Section 16(2)(c) of the CGST/GGST Act, 2017 as ultra vires and violative of the Constitution, emphasizing that Input Tax Credit (ITC) denial should be limited to collusive and sham transactions. Additionally, the Court granted a stay on the implementation of the impugned order under Section 73 of the CGST/GGST Act dated 23.05.2022, preventing coercive action against the petitioner until final disposal of the case. The Court further allowed the petitioner's request for appropriate writs, orders, directions, or reliefs as deemed fit and just. Case-Laws VAT and Sales Tax Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430265