P&H HC provides guidelines for invoking Section 16(2)(c) while upholding its constitutional validity

 This Tax Alert summarizes a recent ruling of the Punjab & Haryana High Court (HC) ^[1] on the constitutionality of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act), which imposes condition of supplier making payment of tax to the Government for eligibility of input tax credit (ITC) in the hands of recipient.

The key observations of the HC are:

Recent GSTAT and Advance Ruling Developments: Key Takeaways for Taxpayers

 Recent decisions of the GST Appellate Tribunal (GSTAT) and Advance Ruling Authorities provide important guidance on input tax credit (ITC), interest liability, and tax treatment of capital-raising expenses. These rulings clarify several contentious issues while also highlighting areas where litigation is likely to continue.