The ruling in brief
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
Provisions considered
Section 16, read with section 16(2)(c), of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 - Rule 37A of Central Goods and Services Tax Rules, 2017/Delhi Goods and Services Tax Rules, 2017 - Article 14, read with Article 19(1)(g), of Constitution of India
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.