Supreme Court of India
SLP TO APPEAL (C) NO. 23931 OF 2026
Where purchasing dealers challenged constitutional validity of section 16(2)(c) on ground that ITC could not be denied for supplier's failure to deposit tax, since ITC is a statutory concession and section 41 permits re-availment of reversed ITC upon subsequent payment of tax by supplier, section 16(2)(c) was constitutionally valid and could not be read down
Section 16, read with sections 41, 53 and 155, of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 - Rule 37A of Central Goods and Services Tax Rules, 2017/Gujarat Goods and Services Tax Rules, 2017 - Article 14,Article 19(1)(g), Article 265 and Article 300A of Constitution of India, 1950
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GSTAT Lucknow
Where assessee availed ITC on supplies from a vendor whose GST registration was retrospectively cancelled and limited ITC was allowed by appellate authority based on specific invoice entries and subsequent portal amendments, since no evidence established that supplies were not received or invoices were fictitious, thus in absence of legal or factual infirmity appeal against first appellate order was to be dismissed
Kerala High Court
Where petitioner filed returns for months September 2018 to March 2019 within extended deadline permitted by Section 16(5), denial of Input Tax Credit solely on ground of limitation under Section 16(4) was unsustainable, and petitioner remained entitled to ITC subject to fulfilling other conditions, as interest liability for belated payment was not contested in proceedings
Delhi High Court
Where assessee availed ITC on purchases from suppliers whose registrations were cancelled prior to invoice dates and ITC was denied due to suppliers’ non- payment of tax, challenge to Section 16(2)(c) as violative of Articles 14 and 19(1)(g) failed, since Supreme Court upheld validity of provision which only requires recipient to establish deposit of tax by supplier; petitioner relegated to appellate remedy