National Plasto Moulding Pvt. Ltd. v. State of Assam

Introduction

The Gauhati High Court delivered a landmark judgment concerning denial of Input Tax Credit (ITC) to purchasing dealers on account of default committed by selling dealers. The case involved a challenge to the constitutional validity of Sections 16(2)(c) and 16(2)(d) of the CGST Act, 2017 and Assam GST Act, 2017.