https://www.taxtmi.com/caselaws?id=447151 Whether Section 16(4) APGST/CGST (restricting Input Tax Credit) is constitutionally invalid under Articles 14, 19(1)(g) and 300A, and whether the non-obstante clause in Section 16(2) overrides Section 16(4). The court applied precedents (ALD Automotive; TVS Motor) recognizing legislative latitude in economic regulation and that ITC is a statutory concession subject to strict conditions and time limits; therefore restrictions are not arbitrary and must be strictly construed to prevent verification difficulties. Relying on a pari materia decision of a Division Bench of AP HC, the court rejected the constitutional challenge and held the statutory provisions operative. The writ and appeal were dismissed. en-us Wed, 13 Dec 2023 00:00:00 +0530 Mon, 19 Jan 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447151 Whether Section 16(4) APGST/CGST (restricting Input Tax Credit) is constitutionally invalid under Articles 14, 19(1)(g) and 300A, and whether the non-obstante clause in Section 16(2) overrides Section 16(4). The court applied precedents (ALD Automotive; TVS Motor) recognizing legislative latitude in economic regulation and that ITC is a statutory concession subject to strict conditions and time limits; therefore restrictions are not arbitrary and must be strictly construed to prevent verification difficulties. Relying on a pari materia decision of a Division Bench of AP HC, the court rejected the constitutional challenge and held the statutory provisions operative. The writ and appeal were dismissed. Case-Laws GST Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447151