2025 (3) TMI 314 - HC - GST

Denial of input tax credit on account of the provisions contained in Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax/State Goods and Services Tax Acts 2017 (CGST/SGST Acts) for the period from October 2018 to March 2019 - HELD THAT - This writ petition will stand disposed of setting aside Ext.P2 order and directing the respondent to pass fresh orders taking note of the provisions contained in sub-section (5) of Section 16 of the CGST/SGST Acts which has been notified with effect from 27-09-2024 and also extending to the petitioner the benefit of the directions issued by this Court in paragraph No.101 of the judgment of this Court in M. Trade Links 2024 (6) TMI 288 - KERALA HIGH COURT . Petition disposed off.

Summary

The Kerala High Court ruled on a case involving the denial of input tax credit under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts for the period from October 2018 to March 2019. The petitioner's claim for input tax credit was addressed by the introduction of sub-section (5) of Section 16 of the Acts. The Court set aside the previous order and directed the respondent to reconsider the petitioner's claim in light of the new provisions and court directions. The Court emphasized that it did not express any opinion on the merits of the claim, leaving it to the competent authority to make a fresh decision based on the relevant legal provisions and court directives.