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Goods and Services Tax | Section 16(2)(c) Valid but Mechanical ITC Reversal Barred: Punjab & Haryana HC

4 Oct 2026 · 4 Oct 2026By CA Santosh Vasantrao DhumalSource: TaxGuru

Punjab & Haryana HC upholds Section 16(2)(c) but bars mechanical ITC reversal for supplier default and issues safeguards for bona fide buyers. The post Section 16(2)(c) Valid but Mechanical ITC Reversal Barred: Punjab & Haryana HC appeared first on TaxGuru .

Attribution

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

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