https://www.taxtmi.com/caselaws?id=776939 The HC dismissed the challenge, upholding the impugned notifications and Sections 17(2) and 17(3) of the CGST/MGST Acts. The court held supplies taxable under RCM are treated as exempt for the supplier, precluding input tax credit absent output liability; ITC may be claimed by the recipient. Classification under the GST scheme does not violate Articles 14 or 19(1)(g), and judicial interference in fiscal policy is limited. The inverted-duty comparison and plea to read down or strike provisions were rejected; the petition to quash the amendments was dismissed. en-us Mon, 18 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776939 The HC dismissed the challenge, upholding the impugned notifications and Sections 17(2) and 17(3) of the CGST/MGST Acts. The court held supplies taxable under RCM are treated as exempt for the supplier, precluding input tax credit absent output liability; ITC may be claimed by the recipient. Classification under the GST scheme does not violate Articles 14 or 19(1)(g), and judicial interference in fiscal policy is limited. The inverted-duty comparison and plea to read down or strike provisions were rejected; the petition to quash the amendments was dismissed. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776939