It’s Case Alert Friday!
It's been a while, but we are back to the Cabinet of Curiosities, with this week's discussion of R v Bauman, 2026 ONCA 173, an "evidentiary potpourri" with some strange facts.
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Summary of Gauhati High Court’s view on Section 16(2)(c) of the CGST Act—input tax credit (ITC) cannot be denied to a buyer due to supplier's default. Legal case: WP(C) 5725/2022.
🚨 Massive Win for Buyers!
Gauhati HC rules Section 16(2)(c) can't block ITC if seller defaults on tax.
You paid GST. You deserve credit.
📚 Case: McLeod Russel v. UOI
📊 Here's your visual summary ⬇️
#GST #ITC #Efiletax #TaxLaw #Compliance #CaseAlert
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