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TMI Blog2025 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... sions contained in Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts - HELD THAT:- The writ petition will stand disposed of, directing the 1st respondent to consider the directions issued by this Court in the judgment in M. Trade Links [ 2024 (6) TMI 288 - KERALA HIGH COURT] and to extend the benefit of the directions issued in that case to the petitioner, if the factual situation of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed this Court, being aggrieved by the fact that input tax credit has been denied to the petitioner on account of the provisions contained in Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. 2. In so far as the claim of the petitioner for input tax credit, which has been denied to the petitioner in terms of the provisions contained in Section 16(4) of the CGST/SGST Acts is concerned, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (supra) . It is submitted that, if the petitioner is able to produce documents, the claim of the petitioner for input tax credit under section 16(2)(c) of the CGST/SGST Acts may also be considered by the competent authority. 4. Heard the learned Standing Counsel also. 5. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel, the writ petition will stand d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) and Section 16(4) of the CGST/SGST Acts. The 1st respondent shall endeavour to pass fresh orders as directed above, with in a period of two months from the date of receipt of a certified copy of this judgment. It is made clear that if the petitioner is unable to produce any documents in terms of the Circulars referred to in paragraph No.101 of the judgment of this Court in M. Trade Links (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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