https://www.taxtmi.com/caselaws?id=766459 HC upheld the validity of Section 16(2)(c) of the CGST Act and dismissed the petition challenging its constitutionality under Articles 14, 19(1)(g) and 20. The court found specific intelligence of issuance of fake invoices and held the extensive show-cause notice valid; relief cannot be granted solely to the petitioner. The non-obstante clause limits entitlement to ITC under Section 16(1). The petitioner must establish its defence before the competent authority, which will examine invoices and bills of all noticees during the enquiry. Petition dismissed. en-us Tue, 18 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766459 HC upheld the validity of Section 16(2)(c) of the CGST Act and dismissed the petition challenging its constitutionality under Articles 14, 19(1)(g) and 20. The court found specific intelligence of issuance of fake invoices and held the extensive show-cause notice valid; relief cannot be granted solely to the petitioner. The non-obstante clause limits entitlement to ITC under Section 16(1). The petitioner must establish its defence before the competent authority, which will examine invoices and bills of all noticees during the enquiry. Petition dismissed. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766459