2025 (1) TMI 1195

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enon and Nirmal Krishnan For the Respondent : Smt. Jasmin M.M. (GP) JUDGMENT Petitioner has approached 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 entitl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the petitioner and the learned Standing Counsel. 5. Considering the contentions advanced, this Court is 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, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in terms of the Circulars referred to in paragraph No.101 of the judgment of this Court in M. Trade Links' case (supra) within a period of one month from the date of receipt of a certified copy of this judgment, before the first respondent, the petitioner will not be thereafter, entitled to claim the benefit of the Circulars referred to above. The writ petition disposed of.
Case laws, Decisio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X