2025 (3) TMI 59

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....titioner : Mr. A. Kanodia, Advocate For the Respondents : Mr. H. Baruah, Advocate for Respondent Nos.2 & 4 Mr. S.C. Keyal, S.C., GST for Respondent No. 3 ORDER ( Vijay Bishnoi, C. J. ) By this writ petition, the petitioner has challenged the validity of Section 16(2)(aa) of the Central Goods and Services Tax (hereinafter to be referred as 'CGST') Act, 2017/Assam Goods and Services Tax (here....

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....of Delhi & Ors., reported in 2017 SCC OnLine Del 11286 has already held that Section 16(2) has to be read down and in the event the selling dealer has failed to deposit the tax collected by him from the purchasing dealer, the remedy for the department would be to proceed against the defaulting selling dealer to recover such tax and the purchasing dealer cannot be denied the ITC. It is further clar....