2024 (1) TMI 1105

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..... der in Exhibit P-1 has been extended till 31.01.2024 and the petitioner would like to withdraw the writ petition and take recourse to remedy of appeal under Section 107 of the CGST/KGST Act, 2017 against the impugned order. HELD THAT:- The present writ petition is dismissed as withdrawn with liberty as prayed. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner: By Advs. Sr .....

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..... other appropriate writ or orders declaring Section 16(4) of CGST Act and Section 16(4) of Kerala State GST Act to be illegal, arbitrary, unconstitutional and invalid to the extent it seeks to deny Input Tax Credit if it is not taken within the due date of furnishing of the return for the month of September following the end of the financial year to which any invoice or debit note pertains or furni .....

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..... Dispense with production of English translation of documents in vernacular languages; and (vii) Issue any other writ, direction or order found fit and proper by this Honorable Court on the facts and in the circumstances of this case. 2. The learned Counsel for the petitioner submits that the time limit for filing the appeal against the impugned assessment order in Exhibit P-1 has been .....

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