Gauhati HC Reads Down Section 16(2)(aa) of GST Act; Protects Bona Fide Buyers from ITC Denial Due to Supplier Default

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Gauhati HC Reads Down Section 16(2)(aa) of GST Act; Protects Bona Fide Buyers from ITC Denial Due to Supplier Default

GST

Published on

10/12/2025

By Mariya Paliwala

Gauhati HC Reads Down Section 16(2)(aa) of GST Act; Protects Bona Fide Buyers from ITC Denial Due to Supplier Default

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The Gauhati High Court has held that Input Tax Credit (ITC) cannot be denied to a bona fide purchaser solely because the supplier failed to upload invoice details in GSTR-1. While the Court stopped short of declaring Section 16(2)(aa) of the CGST and AGST Acts unconstitutional, it read down the provision to protect genuine taxpayers…

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

Mariya is the Senior Editor at Juris Hour. She has 7+ 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 her career as a freelance tax reporter in the leading online legal news companies.

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Section 16(2)(aa) of GST Act

Gauhati HC Reads Down Section 16(2)(aa) of GST Act; Protects Bona Fide Buyers from ITC Denial Due to Supplier Default

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