Tata Motor Ltd. V/S Union of India {HIGH COURT OF RAJASTHAN}

Tata Motor Ltd. V/S Union of India {HIGH COURT OF RAJASTHAN} :Date of Order : 18-12-2023simplified explanation and elaboration based on the Rajasthan High Court judgment regarding section 15(3)(b)(ii) of the CGST Act, 2017:Constitutional Validity of Section 15(3)(b)(ii) of CGST ActBackground: Tata Motor Ltd. filed a writ petition challenging orders by the tax authority demanding payment due to Tata Motors’ failure to provide evidence of reversal of Input Tax Credit (ITC) as required under section 15(3)(b)(ii) of the CGST Act,...

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