https://www.taxtmi.com/caselaws?id=759287 Denial of input tax credit under Section 16(4) was interfered with only to that limited extent because the claim had to be examined in light of the binding directions in M. Trade Links. The assessment was therefore curtailed on the credit issue, and the competent authority was required to reconsider the assessee's claim after affording an opportunity of hearing. The result was partial relief, with the disallowance on input tax credit set aside only for fresh consideration under the governing directions. en-us Mon, 05 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759287 Denial of input tax credit under Section 16(4) was interfered with only to that limited extent because the claim had to be examined in light of the binding directions in M. Trade Links. The assessment was therefore curtailed on the credit issue, and the competent authority was required to reconsider the assessee's claim after affording an opportunity of hearing. The result was partial relief, with the disallowance on input tax credit set aside only for fresh consideration under the governing directions. Case-Laws GST Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759287