Section 16 of the CGST Act, 2017 — Input Tax Credit —-- The court observed that there is no scope for passing of any interim order in the matter since the constitutional validity of Section 16(2) (c) of the Act has been challenged.

Held that:- The Hon’ble High Court directed the respondents file affidavit in opposition within four weeks. Petitioner to file reply, if any, thereto, be filed within two weeks thereafter. List this matter for final hearing after seven weeks.