AdvertisementR V Enterprises & Anr. Vs State of Gujarat & Ors. (Gujarat High Court) The petitioners filed a writ petition under Article 227 of the Constitution seeking, among other reliefs, quashing of the show cause notice dated 28.09.2023 issued under Section 73 of the GST Act, the order in Form GST DRC-07 dated 31.12.2023, and a declaration reading down Section 16(2)(c) of the CGST/SGST Act so that denial of Input Tax Credit (ITC) would apply only to recipients who colluded with defaulting suppliers and not to bona fide purchasers. The petitioner, a registered partnership firm, had availed ITC d...