Supreme Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Supreme Court
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