Jyotirmoyee Drugs And Anr. Vs Union of India
Date: October 2, 2024
Subject Matter
Taxpayer entitled to claim ITC subject to conditions prescribed to newly inserted section 16(5) and section 16(6) of the CGST Act, 2017
Summary
The case involves a petitioner engaged in the wholesale distribution of drugs and registered under the CGST and AGST Acts. The petitioner filed annual returns and was subject to scrutiny regarding their Input Tax Credit (ITC) claims. Due to the COVID…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Ms. N. Gogoi, learned counsel for the petitioners. Also heard Ms. K. Phukan, learned Central Government Counsel for the respondent no.1, Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Service Tax and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department. 2. The petitioners are engaged in an execution o…