CGST Act | Gauhati High Court Reads Down Section 16(2)(aa) On Invoice Upload Condition ; Says Bona Fide Purchasers Entitled To ITC Despite Supplier’s GSTR-1 Default

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CGST Act | Gauhati High Court Reads Down Section 16(2)(aa) On Invoice Upload Condition ; Says Bona Fide Purchasers Entitled To ITC Despite Supplier’s GSTR-1 Default

HIGH COURTS

CGST Act | Gauhati High Court Reads Down Section 16(2)(aa) On Invoice Upload Condition ; Says Bona Fide Purchasers Entitled To ITC Despite Supplier’s GSTR-1 Default

Sanchayita Lahkar The High C...