Supreme Court Issues Notice on GST ITC Supplier-Payment Condition

The Rajasthan High Court had upheld the constitutional validity of Section 16(2)(c), which links ITC eligibility to payment of tax by the supplier, and relegated Sumetco Alloys to the statutory appeal against a ₹56.44 crore demand. The Supreme Court has now issued notice on the SLP and granted interim protection against coercive action.