https://www.taxtmi.com/caselaws?id=761593 The Karnataka HC held that sub-section (4) to Section 16 of the Central GST Act, 2017 and Karnataka GST Act, 2017 regarding input tax credit availment date was directly covered by precedent in M/s. Sadhana Enviro Engineering Services case. Following this binding precedent, the court directed respondents to immediately unblock and release the petitioner's credit balance in their ITC Ledger/Account without delay. The petition was allowed and disposed of accordingly. en-us Thu, 12 Sep 2024 00:00:00 +0530 Tue, 01 Jul 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761593 The Karnataka HC held that sub-section (4) to Section 16 of the Central GST Act, 2017 and Karnataka GST Act, 2017 regarding input tax credit availment date was directly covered by precedent in M/s. Sadhana Enviro Engineering Services case. Following this binding precedent, the court directed respondents to immediately unblock and release the petitioner's credit balance in their ITC Ledger/Account without delay. The petition was allowed and disposed of accordingly. Case-Laws GST Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761593