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2024 (9) TMI 1531 - HC - GST


The High Court of Kerala set aside the assessment order denying input tax credit to the petitioner under CGST/SGST Acts based on Section 16(4). The court directed the authorities to consider the petitioner's claim in line with previous court directions within three months. Coercive proceedings related to denied input tax credit are suspended pending the authorities' decision. The writ petition was granted accordingly.

 

 

 

 

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