Petition Challenging Constitutional validity of Sec 16(2)(c) of CGST Act, i.e. ‘Credit denied to the buyer when supplier defaults in payment of taxes’ on April 19, 2023 Taxpayers nationwide are subjected to the harsh consequences of Section 16(2)(c) of the Central Goods and Services Tax (“CGST”) / State Goods and Service Tax (“SGST”) Acts, 2017. […]
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