Supreme Court Upholds Section 16(2)(c) GST ITC Condition The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, confirming that input tax credit is conditional upon payment of tax by the supplier. The Court affirmed the Gujarat High Court’s judgment and dismissed the special leave petitions filed by Bhandari Scrap Traders and connected parties.... https://gstindiaguide.com/supreme-court-upholds-gst-itc-condition-bhandari-scrap-traders/















