Updates

ArticleGST Article

Telecom Towers Stand Tall, being Movablefor ITC as Supreme Court Shuts the Door on Revenue’s Review Petition

byCA Bimal Jain

The Hon’ble Supreme Court in Commissioner, CGST Appeal-1, Delhi Etc. dismissed the review petitions filed by the Revenue against the order dated August 08, 2025, whereby the Special Leave Petitions challenging the judgment of the Hon’ble Delhi High Court holding that telecommunication towers are movable property and are outside the sweep of Section 17(5)(d) of the CGST Act had been dismissed

ArticleGST Article

Landmark judgment on Section 16(2)(c) of the CGST Act holds the provision valid but ITC of a genuine buyer cannot be reversed mechanically for default of the supplier

byCA Bimal Jain

The Hon’ble Punjab and Haryana High Court in Shaurya Alloys Pvt. Ltd. disposed of a batch of 424 writ petitions challenging the vires of Section 16(2)(c) of the CGST Act and upheld the constitutional validity of the provision, but held that Section 16(2)(c) read with Section 155 of the CGST Act cannot be construed as a standalone provision so as to mechanically saddle the purchasing dealer with reversal of Input Tax Credit (“ITC”) merely because the supplier has failed to deposit the tax or its registration has been cancelled retrospectively.