Legal Updates 11 November 2026
Punjab & Haryana HC Upholds Section 16(2)(c) CGST Ruling, Issues 14 ITC Guidelines
Punjab & Haryana High Court upheld Section 16(2)(c) of the CGST Act as the rule for ITC eligibility, refusing to review individual transactions. It released 14 guidelines to standardise ITC claims and improve GST compliance. The ruling was noted at Dubai Arbitration Week 2026, highlighting India‑UAE trade impact.
The Punjab & Haryana High Court confirmed that Section 16(2)(c) of the CGST Act governs input tax credit eligibility and declined to examine individual cases.
- Upheld Section 16(2)(c) as the governing rule
- Issued 14 detailed guidelines to standardise ITC claims
- Emphasised stronger GST compliance
The decision was highlighted at Dubai Arbitration Week 2026, underscoring its significance for India‑UAE trade. Read the full ruling.
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