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Goods and Services Tax | Section 16(2)(c) Valid but Cannot Be Mechanically Invoked: P&H HC in Shaurya Alloys

7 Oct 2026 · 7 Oct 2026By CA.VipinjainSource: TaxGuru

P&H HC upholds GST Section 16(2)(c) but bars mechanical ITC reversal for supplier default and lays down 14 guidelines for proper officers. The post Section 16(2)(c) Valid but Cannot Be Mechanically Invoked: P&H HC in Shaurya Alloys appeared first on TaxGuru .

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Original credit: CA.Vipinjain. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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