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There is challenge to the constitutional validity of Section 16(2)(c) of the Central Goods & Services Tax Act, 2017

Section 16 of the CGST Act, 2017—Input Tax Credit —–The petitioner challenged constitutional validity of section 16(2)(c) of the Act, 2017. The court after hearing both the Counsels, connected the writ with other Special Civil Application. Held that:- The Hon’ble High Court issued notice returnable on 19th January, 2021.
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