2024 (9) TMI 1530

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..... tition will stand disposed of holding that the directions contained in the judgment of this Court in [ 2024 (6) TMI 288 - KERALA HIGH COURT] will apply to the petitioner also, where it was held that 'When the ITC is not an absolute right but is an entitlement subject to the conditions and restrictions prescribed under the Statute, the conditions, restrictions and time limit specified by law fo .....

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..... mine 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 and the learned Standing Counsel appearing for respondent Nos.1 a .....

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