Since the vires of section 16(2)(c) of the CGST Act is under challenge, the petitioners are directed to put the Attorney General for the Union of India on notice.
Section 16 of CGST Act, 2017 – Input Tax Credit - The petitioner challenged SCN dated July 29, 2021, whereby explanation has been called for from the petitioners as to why action, may not be taken. The petitioner also challenged vires of section 16(2)(c) of the Act. The court observed that they find no reason to interfere with the show cause notice in view of the decision of the Supreme Court in The Special Director and anr. Vs. Mohd. Ghulam Ghouse and anr. However, second point needs consideration.
Held that:- The Hon’ble High Court issued notice to the respondents, returnable on January 11, 2022.
Since the vires of section 16(2)(c) of the CGST Act is under challenge, the petitioners are directed to put the Attorney General for the Union of India on notice.
Section 16 of CGST Act, 2017 – Input Tax Credit - The petitioner challenged SCN dated July 29, 2021, whereby explanation has been called for from the petitioners as to why action, may not be taken. The petitioner also challenged vires of section 16(2)(c) of the Act. The court observed that they find no reason to interfere with the show cause notice in view of the decision of the Supreme Court in The Special Director and anr. Vs. Mohd. Ghulam Ghouse and anr. However, second point needs consideration.
Held that:- The Hon’ble High Court issued notice to the respondents, returnable on January 11, 2022.