2020 (7) TMI 375

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....onal Solicitor General of India with Mr. Tajender Joshi, Advocate ORDER Heard through video conferencing. The constitutional validity of Section 16(2)(C) of the CGST Act, 2017 and Rule 86A of the CGST Rules, 2017 has been challenged on the ground that ITC credit in the electronic ledger of the purchaser dealer cannot be blocked in the light of fulfillment of all the statutory conditions e....