https://www.taxtmi.com/caselaws?id=766674 The challenge to Section 16(2)(c) of the CGST Act and the Assam GST Act was disposed of in terms of the High Court's earlier ruling, which had read down Section 16(2) by holding that, where the selling dealer defaults in depositing collected tax, the department must proceed against the defaulting seller and cannot deny input tax credit to the purchasing dealer absent collusion. The challenge to Section 16(2)(aa) was not decided and was kept open for consideration, with the writ petition admitted and listed for hearing in due course. en-us Thu, 27 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766674 The challenge to Section 16(2)(c) of the CGST Act and the Assam GST Act was disposed of in terms of the High Court's earlier ruling, which had read down Section 16(2) by holding that, where the selling dealer defaults in depositing collected tax, the department must proceed against the defaulting seller and cannot deny input tax credit to the purchasing dealer absent collusion. The challenge to Section 16(2)(aa) was not decided and was kept open for consideration, with the writ petition admitted and listed for hearing in due course. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766674