2024 (9) TMI 1530

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..... Dev S.Sajeevan For The Respondents: P.T.Dinesh (Sr.Sc), Jasmine M M (Gp) JUDGMENT The petitioner has approached this Court being aggrieved by the denial of Input Tax Credit for the year 2018-19 on account of delayed filing of Form GSTR-3B. The issue stands covered by the judgment of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624]. 2. Heard the learned Government Pleader an .....

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