Sahil Enterprises Vs Union of India
Date: January 5, 2026
Subject Matter
Input Tax Credit Cannot Be Denied for Bona Fide Transactions Despite Supplier's Default
Summary
The High Court partly allowed the petition, upholding the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, but read it down to prevent denial of Input Tax Credit (ITC) for bona fide transactions where the purchasing dealer has paid…
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT 1. The challenge in this Writ Petition is primarily to the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act,2017 ( for short ‘the Act’). In addition, petitioner has also sought for quashing of an order dt.17.5.2022 issued by the Assistant Commissioner, Central Goods and Services Tax, Tripura Division-I, Agar…