9911796707
TMI Blog2024 (10) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... of input tax credit on account of the provisions contained in Section 16(4) of the CGST/SGST Acts - constitutional validity of Section 16(4) of the CGST/SGST Acts - HELD THAT:- Taking into consideration the directions issued by this Court in M. Trade Links [ 2024 (6) TMI 288 - KERALA HIGH COURT] , this writ petition can be disposed of, setting aside Ext. P3 assessment order to the extent that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is an assessee under the CGST/SGST Acts. He suffered Ext.P3 order of assessment for the year 2019-20. Petitioner has approached this Court, being aggrieved by the fact that the input tax credit has been denied to the petitioner on account of the provisions contained in Section 16(4) of the CGST/SGST Acts. 2. A challenge raised to the constitutional validity of Section 16(4) of the CGST/SGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST/SGST Acts and directing that the claim of the petitioner be considered in terms of the directions issued by this Court in M. Trade Links (supra) and also taking note of the provision of Section 16(5) of the CGST/SGST Acts. In the light of the above, Exts.P3 is set aside to the extent that it denies input tax credit on account of the provisions contained in Section 16(4) of the CGST/SG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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