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TMI Blog2025 (1) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ub Section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2018-19 - HELD THAT:- Having regard to the assertion of the learned counsel appearing for the petitioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons contained in Sub Section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2018-19, through Ext.P1 order dated 22.02.2024. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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