https://www.taxtmi.com/article/detailed?id=12437 A constitutional challenge concerns Section 16(2)(c) of the CGST Act, which conditions input tax credit on actual payment of tax by the supplier; the issue arose where the supplier did not reflect the transaction in Form GSTR-3B and the recipient paid tax, and the court restrained coercive recovery during the petition's pendency subject to a deposit requirement. en-us Tue, 19 Mar 2024 08:42:24 +0530 Tue, 19 Mar 2024 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12437 A constitutional challenge concerns Section 16(2)(c) of the CGST Act, which conditions input tax credit on actual payment of tax by the supplier; the issue arose where the supplier did not reflect the transaction in Form GSTR-3B and the recipient paid tax, and the court restrained coercive recovery during the petition's pendency subject to a deposit requirement. Articles Goods and Services Tax - GST Tue, 19 Mar 2024 08:42:24 +0530 https://www.taxtmi.com/article/detailed?id=12437