2025 (1) TMI 396

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....13319) FOR THE PETITIONER ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. What is challenged in these Special Civil Applications is vires of section 16(2)(c) of the Central Goods and Services Tax Act, 2017, identical to the Gujarat Goods and Services Tax Act, 2017. 2. Learned advocate Mr. Sahil Rao for the....

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.... will be required to show that the seller has in respect of all past transactions made by him in relation to goods supplied by him, had utilised the input tax credit, which was admissible in respect of such supplies. 4. It was submitted that the burden so cast on the purchaser is in the nature of multiple transmission of onus. 5. Rule, returnable on 29th September, 2022. Notice to the learne....