Section 16 of the CGST Act, 2017--- Input Tax Credit —- The petitioner challenged the Section 16(2)(c) of the Act as unconstitutional being violative of Articles 14 and 19 of the Constitution of India and challenged SCN dated 15th July, 2022. The counsel for the petitioner submitted that Section 16(2)(c) of the Act puts an onerous burden on the buyer of goods or services to ensure that the supplier of goods or services in fact deposits the tax collected from it and if the supplier fails to do so, the buyer undergoes the risk of being denied the benefit of ITC, which frustrates the underlying objective of removal of cascading effect of tax as stated in the statement of object and reasons of the Constitution Bill, 2014.

Held that:- The Hon’ble High Court issued notice and Listed the matter on 13th February, 2023 along with W.P.(C) No.6293/2019.