2024 (9) TMI 1531 - HC - GST

Denial of ITC to the petitioner on account of the provisions contained in Section 16(4) of the CGST/SGST Acts - HELD THAT - Taking into consideration the directions issued by this Court in M. Trade Links V. Union of India 2024 (6) TMI 288 - KERALA HIGH COURT , this writ petition can be disposed of, setting aside Ext. P1 assessment order to the extent that it denied input tax credit on account of the provisions contained in Section 16(4) of the CGST/SGST Acts and directing that the claim of the petitioner be considered in terms of the directions issued by this Court in M. Trade Links. Exts.P1assessment order is set aside to the extent that it denies input tax credit on account of the provisions contained in Section 16(4) of the CGST/SGST Act and it is directed that benefit of the directions contained in the judgment in M.Trade Links shall also be extended to the petitioner - Petition disposed off.

Summary

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.