2021 (3) TMI 1128

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....H HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 11-2-2021<br>WRIT PETITION NOs: 24826 OF 2020 with IA. No. 1 of 2020 AND WRIT PETITION NOs: 24904 OF 2020 with IA. No. 1 of 2020 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE SRI ARUP KUMAR GOSWAMI AND THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR Mr. Tarun Gulati, learned Senior Counsel for the Petitioners, assisted by Mr. Nikil Gupta & M....

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....hed. 5) In the two Writ Petitions, one filed by Bharti Airtel Limited and the other by Bharti Telemedia Limited, the petitioners challenge Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (for short &#39;CGST Act&#39;), as ultra vires and unconstitutional. Challenge is also made to separate orders, both dated 16.11.2020, passed by Respondent No.6, whereby, assessment of an amoun....

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....ng in Form GSTR -2A on the GST portal. He submits that because of Section 16(2)(c) of the CGST Act, benefit of ITC is denied to the petitioners on account of default of the supplier, over whom the petitioners do not have any control, in paying tax to the Government after having collected the same from the petitioners. It is also submitted that in the Value Added Tax (VAT) regime, similar provision....

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....erefore, no interim order is called for. It is also submitted that there is fundamental difference between CGST regime and VAT regime, and so an analogy with VAT regime cannot be drawn. 10) Section 16 provides for Eligibility and Conditions for taking ITC. Entitlement for ITC is subject to certain conditions and Section 16(2)(c) provides that subject to Sections 41 and 43A of the Act, the amoun....