https://www.taxtmi.com/caselaws?id=766674 The court ruled that the purchasing dealer cannot be denied Input Tax Credit under Section 16(2)(c) of the CGST Act if the selling dealer fails to deposit the collected tax, aligning with a previous decision. The Revenue counsel concurred with this outcome. The challenge to Section 16(2)(aa) remains unresolved, with the court admitting the matter for future hearings without issuing formal notice to the respondents. The petitioner withdrew the challenge to Rule 36, as it had already been upheld. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766674 The court ruled that the purchasing dealer cannot be denied Input Tax Credit under Section 16(2)(c) of the CGST Act if the selling dealer fails to deposit the collected tax, aligning with a previous decision. The Revenue counsel concurred with this outcome. The challenge to Section 16(2)(aa) remains unresolved, with the court admitting the matter for future hearings without issuing formal notice to the respondents. The petitioner withdrew the challenge to Rule 36, as it had already been upheld. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766674