gst case law required S.16(2)(c) of GST can't be applied Mechanically to Deny ITC: P&H HC issues 14 Guidelines for Dept. https://www.taxtmi.com/forum/issue?id=121162 Input tax credit under section 16(2)(c) of GST is considered in relation to the proposition that the condition cannot be applied mechanically to deny credit. The discussion refers to departmental guidelines and identifies Shaurya Alloys Pvt Ltd v State of Punjab and Another as the cited case-law reference relevant to that proposition. en-us Sun, 04 Oct 2026 14:19:22 +0530 Sun, 04 Oct 2026 16:03:20 +0530 TaxTMI RSS Generator gst case law required S.16(2)(c) of GST can't be applied Mechanically to Deny ITC: P&H HC issues 14 Guidelines for Dept. https://www.taxtmi.com/forum/issue?id=121162 Input tax credit under section 16(2)(c) of GST is considered in relation to the proposition that the condition cannot be applied mechanically to deny credit. The discussion refers to departmental guidelines and identifies Shaurya Alloys Pvt Ltd v State of Punjab and Another as the cited case-law reference relevant to that proposition. Discussion-Forum GST Sun, 04 Oct 2026 14:19:22 +0530 https://www.taxtmi.com/forum/issue?id=121162