https://www.taxtmi.com/caselaws?id=763927 The Kerala HC allowed the petitioner's writ petition challenging denial of input tax credit for FY 2018-19 under Section 16(4) of CGST/SGST Acts. The court agreed with petitioner's argument that notification of Section 16(5) entitled them to previously denied credit. The HC set aside the denial order and directed competent authority to issue fresh orders considering Section 16(5) provisions, granting petitioner hearing opportunity within three months of judgment receipt. en-us Fri, 15 Nov 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763927 The Kerala HC allowed the petitioner's writ petition challenging denial of input tax credit for FY 2018-19 under Section 16(4) of CGST/SGST Acts. The court agreed with petitioner's argument that notification of Section 16(5) entitled them to previously denied credit. The HC set aside the denial order and directed competent authority to issue fresh orders considering Section 16(5) provisions, granting petitioner hearing opportunity within three months of judgment receipt. Case-Laws GST Fri, 15 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763927