Petitioner Gets One Chance to Justify Input Tax Credit Claim as per Circulars Before Competent Authority.

One opportunity granted to petitioner to prove claim for input tax credit in terms of Circulars referred in M. Trade Links [2024 (6) TMI 288 - Kerala HC] before competent authority. HC allowed writ petition, set aside orders denying input tax credit u/s 16(2)(c) CGST/SGST Acts, directed consideration of petitioner's claim after hearing authorised representative. .....

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