https://www.taxtmi.com/caselaws?id=783216 HC upheld the constitutional validity of Section 16(2)(aa) of the CGST Act and corresponding AGST provision, holding that stricter conditions for availing ITC, linked to supplier compliance, are a legitimate measure to curb tax evasion and cannot be struck down or generally read down. However, the provision was read down to a limited extent: where the supplier defaults in filing or correctly uploading returns, ITC cannot be mechanically denied to a bona fide recipient. Before disallowing ITC, authorities must afford the purchasing dealer an opportunity to establish bona fides through tax invoices and supporting documents. Writ petition was accordingly disposed of. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 15:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783216 HC upheld the constitutional validity of Section 16(2)(aa) of the CGST Act and corresponding AGST provision, holding that stricter conditions for availing ITC, linked to supplier compliance, are a legitimate measure to curb tax evasion and cannot be struck down or generally read down. However, the provision was read down to a limited extent: where the supplier defaults in filing or correctly uploading returns, ITC cannot be mechanically denied to a bona fide recipient. Before disallowing ITC, authorities must afford the purchasing dealer an opportunity to establish bona fides through tax invoices and supporting documents. Writ petition was accordingly disposed of. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783216