Bobieri Creazon Fashion Accessories (P.) Ltd. Vs State of Haryana And Another
Date: December 17, 2024
Subject Matter
Denial of ITC based on supplier’s default u/s 16(2)(c): Coercive action stayed
Summary
The Punjab and Haryana High Court has temporarily stayed any coercive actions against Bobieri Creazon Fashion Accessories (P.) Ltd. as they challenge Section 16(2)(c) of the GST Act, 2017. The petitioner argues that this section unfairly places the b…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT Learned counsel for the petitioner submits that similar matters are pending before this Court wherein challenge has been made to section 16(2)(c) of the GST Act, 2017 which leaves the fate of a bona fide purchaser having paid his tax in hands of the original supplier who may have defaulted in not paying of the taxes . Notice of…