Prime Metals Vs Central Board of Indirect Taxes And Customs & Ors
Date: May 21, 2026
Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): K.V. VISWANATHAN, VIJAY BISHNOI
Subject Matter
Validity of CGST Section 16(2)(c) for Input Tax Credit To Be Examined
Summary
The Supreme Court allowed the petitioner's appeal by implicitly setting aside the High Court's relegation to an alternative remedy, acknowledging a fundamental legal question regarding the validity of Section 16(2)(c) of the CGST Act. The Court will…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Heard Mr. Jatin Harjai, learned counsel for the petitioner. Learned counsel contends that the High Court has erred in relegating the petitioner to resort to the alternative remedy, since in the prayer clause of the Writ Petition the validity of Section 16(2) of the Central Goods and Services Tax Act, 2017 (for short, ‘CGST’) was also put in issue. Acco…