Case LawR/Special Civil Application No. 18080 of 2023
Maruti Enterprise Through Its Authorized Partner Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- April 30, 2026
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, PRANAV TRIVEDI
Subject
Input Tax Credit Denial for Supplier's Default Under Section 16(2)(c) of CGST Act Upheld
Input Tax Credit
Summary
The High Court upheld the vires of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act), refusing to declare it ultra vires or read it down. The Court ruled that Input Tax Credit (ITC) is a statutory concession, not a vested ri…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Since a common issue is involved in all the group petitions, Special Civil Application No.18080 of 2023 is taken up as a lead matter. 2. In this group of petitions, we are called upon to examine the vires of the provision of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (for short, “the CGST Act”). 3. It is the case of the…