Bhandari Scrap Traders Vs Union of India & Ors
Date: April 30, 2026
Subject Matter
Input Tax Credit Disallowed if Supplier Fails to Deposit Tax, Section 16(2)(c) Upheld
Summary
The Supreme Court has dismissed the special leave petitions, affirming the Gujarat High Court's judgment that upheld the constitutionality of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017. The Court found no basis to allow Input Ta…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Though we are informed that a special leave petition has been entertained in relation to the decision of the Tripura High Court in S ahil Enterprises vs. Union of India & Ors. 1 , we find from the judgment passed by the High Court of Tripura that the exercise undertaken by the High Court of Gujarat in the judgment, presently under chal…