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Constitutional Validity of 180-Day ITC Reversal Rule Under GST: Gujarat HC Issues Notice

14/11/2025

Constitutional Validity of 180-Day ITC Reversal Rule Under GST: Gujarat HC Issues Notice

The Gujarat High Court has issued notice to the Union Government and State tax authorities on a writ petition challenging the constitutional validity and vires of the 2nd and 3rd provisos to Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017. These provisions mandate reversal of input tax credit (ITC) where payment…

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ITC Reversal Rule

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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Constitutional Validity of 180-Day ITC Reversal Rule Under GST: Gujarat HC Issues Notice

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