Provision denying ITC to 'innocent' buyer for supplier's default/malafide challenged before Gujarat HC

Gujarat HC issues notice to Centre and State Government in writ petition, filed by an association formed for the purpose of welfare of traders in general and textile traders, challenging the constitutional validity of Section 16(2)(c) of CGST Act, 2017/ GGST Act, 2017; Petitioner submits that said section should be read down by holding and declaring that ITC can be denied only if buyer of goods or services has colluded with supplier of goods or services to defr...