Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment
Pooja Jain - 0
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available...
Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available only when the supplier has actually deposited GST with the Government. The judgment in Bhandari Scrap Traders v. Union of India & Ors. is a significant ruling that highlights the importance of vendor compliance under...
Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available...
GST Search and Seizure under Section 67 of CGST Act: Complete Legal Guide for Businesses updated 2026
GST Search and Seizure under Section 67 of the CGST Act: A Practical Legal Guide for BusinessesIntroductionSection 67 of the Central Goods and Services...
Can Recipient ITC Be Denied if Supplier Becomes a GST Defaulter 2026
A supplier's GST default is one of the most common reasons for Input Tax Credit (ITC) disputes. While GST law prescribes certain conditions for...
― Advertisement ―
GST Updates
Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available only when the supplier has actually deposited GST with the Government. The judgment in Bhandari Scrap Traders v. Union of India & Ors. is a significant ruling that highlights the importance of vendor compliance under...
Travel News
What's happening now?
― Advertisement ―
Explore more articles
Most Viewed
Recommended for you
Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available only when the supplier has actually deposited GST with the Government. The judgment...
GST Updates
Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available...
GST Updates
GST Search and Seizure under Section 67 of CGST Act: Complete Legal Guide for Businesses updated 2026
GST Search and Seizure under Section 67 of the CGST Act: A Practical Legal Guide for BusinessesIntroductionSection 67 of the Central Goods and Services...
GST Updates
Can Recipient ITC Be Denied if Supplier Becomes a GST Defaulter 2026
A supplier's GST default is one of the most common reasons for Input Tax Credit (ITC) disputes. While GST law prescribes certain conditions for...
GST Updates
GST Department Audit: 2026 Business Audit
GST Department Audit: 2026 Why Does Your Business Get Selected and What Should You Do?
A GST Department Audit is conducted by the GST authorities...
Direct Taxation
EPF Scheme 2026: New PF Withdrawal Rules Explained in Simple Language
The Central Government has introduced the Employees' Provident Fund (EPF) Scheme, 2026 under the Code on Social Security, 2020. The new scheme replaces the...
Direct Taxation
Buyback Tax Rules in FY 2026-27: STCG vs LTCG Explained
Buyback Tax Rules in FY 2026-27: STCG vs LTCG Explained
If you receive money from a company through a share buyback during Financial Year (FY)...
GST Updates
GSTR-3B Will Be Locked from July 2026: What Every GST Taxpayer Should Know
GSTR-3B to Become Non-Editable from July 2026
The GST system is undergoing a significant change from July 2026. Going forward, GSTR-3B will become locked, meaning...
GST Updates
Input Tax Credit on Solar Power Plant under GST – Eligibility and Key Consideration
SOLAR POWER PLANT
With rising electricity costs, businesses are increasingly installing Solar Power Plants for captive consumption. A common GST issue is whether Input Tax...
― Advertisement ―
GST Updates
Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available only when the supplier has actually deposited GST with the Government. The judgment in Bhandari...