https://www.taxtmi.com/article/detailed?id=15239 The petition challenges the constitutional validity of Section 16(2)(c) of the CGST Act, which conditions entitlement to Input Tax Credit on actual payment by the supplier. The court admitted the challenge, noted conflicting High Court precedents, held that part-payment by a co-noticee does not entitle a recipient to unconditional protection, and granted interim stay of recovery proceedings subject to a conditional deposit within a fixed period, with automatic vacation of the stay on non compliance. en-us Wed, 15 Oct 2025 08:29:03 +0530 Wed, 15 Oct 2025 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15239 The petition challenges the constitutional validity of Section 16(2)(c) of the CGST Act, which conditions entitlement to Input Tax Credit on actual payment by the supplier. The court admitted the challenge, noted conflicting High Court precedents, held that part-payment by a co-noticee does not entitle a recipient to unconditional protection, and granted interim stay of recovery proceedings subject to a conditional deposit within a fixed period, with automatic vacation of the stay on non compliance. Articles Goods and Services Tax - GST Wed, 15 Oct 2025 08:29:03 +0530 https://www.taxtmi.com/article/detailed?id=15239