Petition challenging Constitutional validity of Sec 16(2)(c) of the CGST Act
Last updated: 15 March 2023
Court :
High Court of Delhi
Brief :
Taxpayers nationwide are subjected to the harsh consequences of Section 16(2)(c) of the Central Goods and Services Tax ("CGST") / State Goods and Service Tax ("SGST") Acts, 2017. In situations where suppliers have failed to file returns or remit tax on specific supplies, Input Tax Credit ("ITC") already obtained by the respective buyers on the said supplies is reversed. Assessment orders are being made by the appropriate officers authorised under the GST Acts based on portal scrutiny. The mismatch between GSTR 2A and GSTR 3B is used to finish assessments levying tax (reversal of alleged ineligible ITC), interest, and penalty.
Citation :
W.P[C] No.6293 of 2019
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Bimal Jain
Published in GST
Views : 568
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