M/s. Sahil Enterprises Versus Union of India [WP (C) No. 688 of 2022], dated January 6, 2026
The Tripura High Court has held that Section 16(2)(c) of the GST Act ought not to be interpreted to deny ITC to purchasers in a bona fide transaction. It should be read down and applied only where the transaction is found to be not bona fide, or is a collusive transaction, or a fraudulent transaction to defraud the revenue.
