https://www.taxtmi.com/article/detailed?id=15720 The High Court held that the denial provision in Section 16(2)(c) should be read down so that input tax credit may be denied only where a transaction is not bona fide or is collusive/fraudulent; Parliament failed to distinguish bona fide purchasers, and purchasers cannot be required to ensure suppliers deposit collected tax. en-us Mon, 12 Jan 2026 12:57:51 +0530 Mon, 12 Jan 2026 12:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15720 The High Court held that the denial provision in Section 16(2)(c) should be read down so that input tax credit may be denied only where a transaction is not bona fide or is collusive/fraudulent; Parliament failed to distinguish bona fide purchasers, and purchasers cannot be required to ensure suppliers deposit collected tax. Articles Goods and Services Tax - GST Mon, 12 Jan 2026 12:57:51 +0530 https://www.taxtmi.com/article/detailed?id=15720