Case LawW.P.(C) 6293/2019
Bharti Telemedia Ltd. Vs. Union Of India & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- May 29, 2019
- Type:
- Writ Petition
Subject
Notice to Centre on denial of ITC for default of Supplier
Input Tax Credit
Summary
The petitioner challenged the legality and validity of Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of the Central Goods and Service Tax Act, 2017. The Petition also challenged the validity of Section 43A(6) of th…
Judgement
The petitioner challenged the legality and validity of Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of the Central Goods and Service Tax Act, 2017. The Petition also challenged the validity of Section 43A(6) of the Central Goods and Service Tax Act, 2017, which has yet been notified. The petitioner contended that the law empowers the Department to recover any r…