9911796707
TMI Blog2024 (9) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... to 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 ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the provisions contained in Section 16(4) of the CGST/SGST Acts. 2. Heard both sides. 3. Having heard the learned counsel appearing for the petitioner, the learned Standing Counsel appearing for the Central Tax and Central Excise, I am of the view that, in the above facts and circumstances and taking into consideration the directions issued by this Court in M. Trade Links V. Union of India ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M.Trade Links (supra) and pass orders considering the factual situation in this case, after affording an opportunity of hearing to the petitioner, within three months from the date of receipt of a certified copy of this judgment. The coercive proceedings (to the extent of input tax, which was denied to the petitioner on account of the provisions contained in Section 16(4) of the CGST/SGST Acts) sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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