9911796707
TMI Blog2025 (1) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... Acts - HELD THAT:- There will be a direction to the 1st respodnent to consider the observations in the judgment in M. Trade Links' case [2024 (6) TMI 288 - KERALA HIGH COURT] and extend the benefit of the directions issued in that case to the petitioner also, if the factual situation is similar. As regards the claim of the petitioner for input tax credit, denied as per Section 16(2)(c) of the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court, challenging the denial of input tax credit on the basis of Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. 2. Petitioner contends that if the directions issued by this Court in M. Trade Links V. Union of India (2024 KLT Online 1624) are extended to him, he will be entitled to claim input tax credit denied as per Section 16(4) of the CGST/SGST Acts. 3. In so far as the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that this writ petition can be disposed off with a direction. 6. Hence, there will be a direction to the 1st respodnent to consider the observations in the judgment in M. Trade Links' case (supra) and extend the benefit of the directions issued in that case to the petitioner also, if the factual situation is similar. As regards the claim of the petitioner for input tax credit, denied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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