https://www.taxtmi.com/caselaws?id=795953 Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 requires the supplier to pay tax before a purchasing dealer may avail input tax credit, including where the purchaser is bona fide. The GST input tax credit framework materially differs from the Delhi VAT regime and does not permit parity with protections available to bona fide purchasers under that framework. The scheme permits reversal and later re-availment of credit once the supplier's tax liability is discharged, including through mechanisms for tax determination and recovery. The provision is described as constitutional and not requiring a reading down. en-us Fri, 24 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 10:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795953 Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 requires the supplier to pay tax before a purchasing dealer may avail input tax credit, including where the purchaser is bona fide. The GST input tax credit framework materially differs from the Delhi VAT regime and does not permit parity with protections available to bona fide purchasers under that framework. The scheme permits reversal and later re-availment of credit once the supplier's tax liability is discharged, including through mechanisms for tax determination and recovery. The provision is described as constitutional and not requiring a reading down. Case-Laws GST Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795953