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Section 16(2)(C) Of The CGST Act Is Valid, But Cannot Be Invoked Mechanically Against Purchasing Dealers

2026-10-06

Introduction The Hon’ble High Court of Punjab and Haryana decided, in the case of Shaurya Alloys Pvt. Ltd. v. State of Punjab and another, CWP-34296-2024 (O&M), and other related cases, on 01.10.2026, that although Section 16(2)(c) of the Central Goods and Service Tax Act, 2017 (“the Act”) is constitutionally valid, it should not be invoked…

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