Court Upholds GST Rule: Purchasing Dealers Must Ensure Supplier Tax Deposits to Claim Input Tax Credit Benefits.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / GST amount - constitutional validity of provisions of Section 16(2)(c) of the CGST Act - The impugned provisions prescribe certain conditions for the purchasing dealers to avail of the benefit. It is up to the purchasing dealer to avail of the said benefit/concession following those conditions. The prescription of the conditions cannot be considered discriminatory to contravene Article 14 - HC....