AdvertisementM Trade Links Vs Union of India (Kerala High Court) The Kerala High Court considered a batch of writ petitions challenging the constitutional validity of Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax Act and the corresponding State GST Act. The petitioners questioned the validity of the provisions governing eligibility for Input Tax Credit (ITC), particularly the requirement that the supplier must have actually paid tax to the Government under Section 16(2)(c) and the statutory time limit for claiming ITC under Section 16(4). The judgment began by tracing the evolution of t...