https://www.taxtmi.com/caselaws?id=760433 The Kerala HC interfered with an assessment order that denied input tax credit under Section 16(4) of the CGST/SGST regime, to the extent necessary to extend the benefit of the directions in M. Trade Links. The Court noted that the constitutional challenge to Section 16(4) had already been rejected, but the assessee could still seek relief under the directions granting further time for filing Form GSTR-3B. It also directed the competent authority to reconsider the claim in light of M. Trade Links and Section 16(5), after hearing the assessee, while keeping coercive proceedings in abeyance for the disputed input tax credit until fresh decision. en-us Thu, 03 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760433 The Kerala HC interfered with an assessment order that denied input tax credit under Section 16(4) of the CGST/SGST regime, to the extent necessary to extend the benefit of the directions in M. Trade Links. The Court noted that the constitutional challenge to Section 16(4) had already been rejected, but the assessee could still seek relief under the directions granting further time for filing Form GSTR-3B. It also directed the competent authority to reconsider the claim in light of M. Trade Links and Section 16(5), after hearing the assessee, while keeping coercive proceedings in abeyance for the disputed input tax credit until fresh decision. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760433