Supreme Court
For revenue
Bhandari Scrap Traders v. Union of India
Where purchasing dealers challenged constitutional validity of section 16(2)(c) on ground that ITC could not be denied for supplier's failure to deposit tax, since ITC is a statutory concession and section 41 permits re-availment of reversed ITC upon subsequent payment of tax by supplier, section 16(2)(c) was constitutionally valid and could not be read down