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Goods and Services Tax | Section 16(2)(c) Valid but No Mechanical ITC Reversal: Punjab & Haryana HC

7 Oct 2026 · 7 Oct 2026By Bimal JainSource: TaxGuru

Punjab & Haryana HC upholds Section 16(2)(c) but bars mechanical ITC reversal for supplier default and lays down binding guidelines. The post Section 16(2)(c) Valid but No Mechanical ITC Reversal: Punjab & Haryana HC appeared first on TaxGuru .

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

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