High Court upholds validity of Section 16(2)(c) CGST Act; writ petition dismissed as taxpayer must face enquiry on alleged fake ITC claim
Case Title: M/s Shree Krishna Chemicals through Proprietor Pankaj Chittlangia vs. Union of India & OthersCourt: High Court of Madhya Pradesh, Indore BenchPetition Number: Writ Petition No. 5692 of 2025Judgment Date: 18 February 2025Category: Input Tax Credit (ITC) — Constitutional validity of Section 16(2)(c) of the CGST ActRelevant Sections: Section 16(2)(c), 74(1), 122(1)(ii), (x), (xii),…

















