9911796707
TMI Blog2025 (1) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... - - GST - Denial of input tax credit in terms of the provisions contained in Section 16 (2) (c) of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 - HELD THAT:- One opportunity can be granted to the petitioner to prove its claim in terms of the Circulars referred to in paragraph No.101 of the judgment of this Court in M. Trade Links [ 2024 (6) TMI 288 - KERALA HIGH COU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 16 (2) (c) of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). It is the case of the petitioner that if the petitioner is given the benefit of the Circulars referred to in paragraph No. 101 of the judgment of this Court in M. Trade Links v. Union of India [2024 KLT OnLine 1624], the petitioner will be entitled to input tax credit, which has now bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Supra) before the competent authority. 4. Accordingly, this writ petition will stand allowed by setting aside Exts. P2 and P3 orders to the extent it denies input tax credit on account of the provisions contained in Section 16 (2) (c) of the CGST/SGST Acts and directing that the claim of the petitioner shall be considered in terms of the Circulars referred to in paragraph No. 101 of the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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