https://www.taxtmi.com/highlights?id=73304 Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / GST amount - constitutional validity of provisions of Section 16(2)(c) of the CGST Act - The impugned provisions prescribe certain conditions for the purchasing dealers to avail of the benefit. It is up to the purchasing dealer to avail of the said benefit/concession following those conditions. The prescription of the conditions cannot be considered discriminatory to contravene Article 14 - HC en-us Wed, 29 Nov 2023 07:33:10 +0530 Wed, 29 Nov 2023 18:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73304 Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / GST amount - constitutional validity of provisions of Section 16(2)(c) of the CGST Act - The impugned provisions prescribe certain conditions for the purchasing dealers to avail of the benefit. It is up to the purchasing dealer to avail of the said benefit/concession following those conditions. The prescription of the conditions cannot be considered discriminatory to contravene Article 14 - HC Highlights GST Wed, 29 Nov 2023 07:33:10 +0530 https://www.taxtmi.com/highlights?id=73304