https://www.taxtmi.com/caselaws?id=751108 The HC upheld the constitutional validity of the challenged notifications and Section 17(3) CGST, dismissing the petition. It held there is no vested right to input tax credit; entitlement is statutory and limited to what the statute permits. Services taxed under the reverse charge mechanism do not render the service provider liable for output tax, so they have no tax liability against which to set off input credit. The court found the classification rational and not violative of Article 14, rejecting the claim of hostile discrimination. en-us Wed, 03 Apr 2024 00:00:00 +0530 Wed, 20 Aug 2025 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751108 The HC upheld the constitutional validity of the challenged notifications and Section 17(3) CGST, dismissing the petition. It held there is no vested right to input tax credit; entitlement is statutory and limited to what the statute permits. Services taxed under the reverse charge mechanism do not render the service provider liable for output tax, so they have no tax liability against which to set off input credit. The court found the classification rational and not violative of Article 14, rejecting the claim of hostile discrimination. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751108