Instakart Services Private Limited Vs Union of India
Date: February 8, 2026
Subject Matter
Bona Fide Recipients Entitled to Input Tax Credit Despite Supplier's Tax Default
Summary
The High Court read down Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017, along with Rule 36(4) of the respective Rules. The Court held that bona fide recipients who have complied with a…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks the following reliefs: “(a) Issue a Writ, order or directions in the nature of declaration or any other writ, order or direction of like nature to declare Section 16 (2) (c) of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 [Annexure A] as null and void and ho…