TMI Blog2024 (12) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of the provisions contained in Sub Section (4) of Section 16 of the CGST/SGST Acts - HELD THAT:- On account of notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner will be entitled to input tax credit, which has been denied to the petitioner by Ext.P1 order, the writ petition will stand disposed of, setting aside Ext.P1 to the extent that it denied input tax c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Acts, for the financial year 2018-19, through Ext.P1 order dated 12.02.2024. 2. Learned counsel appearing for the petitioner would submit that, with the notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner would now be entitled to the benefit of input tax credit which has been denied to the petitioner through Ext.P1 order. 3. Heard the learned Government Pleader al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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