SC Upholds Validity of Section 16(2)(c) of CGST Act, Says ITC Depends on Supplier's Tax Payment - (28 Jul 2026)
GOODS AND SERVICES TAX
Supreme Court upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, holding that a buyer can claim Input Tax Credit only if the supplier has actually deposited the collected GST with the government, while dismissing petitions challenging the Gujarat High Court's ruling.
Tags : INPUT TAX CREDIT; SUPPLIER; CGST
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