CHRISTIE’S INDIA PRIVATE LIMITED v. UNION OF INDIA & ORS.- BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
CHRISTIE’S INDIA PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 16964 of 2025 dated 20.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16
Decision : In favour of assessee
Constitutional validity of Section 16(2)(c) of CGST Act – Petitioner challenged provision restricting ITC claim unless supplier paid tax – Majority of High Courts upheld vires, rejecting challenge as ITC is statutory concession, not fundamental right – Held: Notice to Attorney General granting conditional interim stay on petitioner depositing Rs. 20 lakhs against GST demand of Rs. 1 crore – Court held disputes between parties do not justify unconditional stay – Recovery subject to legal process and deposit – Rule issued.
Represented By:
Counsel for the Petitioner: Tushar Jarwal (through Video-Conferencing) a/w Rahul Sateeja, Adv. Daliya Singh
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