Legal Insights
Informational articles on GST, income tax, and matrimonial matters
Series
From Black and White to LED: India's ITC Story and the Genuine Buyer's Vanishing Credit
By Adv. Amit Sheode
Death of a Due Credit
Introduction
India's ITC Story and the Genuine Buyer's Vanishing Credit
On 1st May 2026, the Gujarat High Court upheld Section 16(2)(c) of the CGST Act — the provision that denies a genuine buyer's Input Tax Credit when his supplier has not paid tax to the Government. This series examines sixty-seven years of this principle across three eras of Indian indirect taxation.
Adv. Amit Sheode · June 2026
From Black and White to LED — The Black and White Era
Part 1: The Black and White Era
BST, Form 31, and a Provision Not Routinely Applied
Before the computer, before electronic returns, before GSTR 2B — this is what a GST assessment looked like. And this is how Maharashtra's tax administration responded to supplier default in an era when verification was structurally impossible.
Adv. Amit Sheode · June 2026
The Final Installment
Part 2 — Coming Soon
The final installment in the series will be published soon.
Other Articles
Understanding GST Appeals: A Step-by-Step Guide for Taxpayers
A practical overview of the GST appeal process, from filing before the Appellate Authority to High Court remedies.
June 2026
Section 498A IPC and Matrimonial Disputes: What You Need to Know
An explainer on how Section 498A proceedings work in practice and what options are available to parties in matrimonial disputes.
May 2026