Section 16(2)(c) of the CGST Act constitutionally challenged

Last updated: 27 March 2024

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The Orissa High Court has granted an interim stay in favour of OSL Securities Ltd. who challenged the constitutional validity of Section 16(2)(c) of the CGST Act. This section relates to the conditions for taking input tax credit. The court ordered that no coercive action be taken against the petitioner while the case is pending, provided they deposit 20% of the tax amount.

Court :
Orissa High Court

Brief :
The Hon'ble Orissa High Court in OSL Securities Ltd. v. Union of India [W.P. (C) No. 2695 OF 2024 dated February 06, 2024] granted interim stay in favour of the Assessee in case where the Assessee challenged the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (“the CGST Act").

Citation :
W.P. (C) No. 2695 OF 2024 dated February 06, 2024

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1999

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3499

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4999

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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