Case LawWP(C) No. 688 of 2022
Sahil Enterprises Vs Union of India
- Court:
- High Court
- Bench:
- Tripura and Agartala
- Date:
- January 5, 2026
- Type:
- Writ Petition
- Members:
- M.S. RAMACHANDRA RAO, S. DATTA PURKAYASTHA
Subject
Input Tax Credit Cannot Be Denied for Bona Fide Transactions Despite Supplier's Default
Input Tax Credit
Summary
The High Court partly allowed the petition, upholding the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, but read it down to prevent denial of Input Tax Credit (ITC) for bona fide transactions where the purchasing dealer has paid…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT 1. The challenge in this Writ Petition is primarily to the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act,2017 ( for short ‘the Act’). In addition, petitioner has also sought for quashing of an order dt.17.5.2022 issued by the Assistant Commissioner, Central Goods and Services Tax, Tripura Division-I, Agar…