Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act – No ITC to the recipient unless the supplier actually deposits tax to the Government - A2Z Taxcorp LLP

The Hon’ble Supreme Court in Bhandari Scrap Traders v. Union of India & Ors. [SLP (C) No. 23931 of 2026 dated July 24, 2026] dismissed the Special Leave Petitions filed relying on the judgment of the Hon’ble Gujarat High Court in Maruti Enterprise v. Union of India & Ors. [R/Special Civil Application No. 18080 of 2023 and allied matters including R/Special Civil Application No. 749 of 2025…