https://www.taxtmi.com/caselaws?id=763922 The Kerala HC set aside the denial of input tax credit to the petitioner for the financial year 2019-2020 based on Sub-Section (4) of Section 16 of the CGST/SGST Acts, as per Ext. P1 order. The court directed the competent authority to reconsider the input tax credit in light of Section 16 (5) and allowed the petitioner to appeal other issues in Ext. P1 before the First Appellate Authority. The writ petition was disposed of with these directions. en-us Thu, 07 Nov 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763922 The Kerala HC set aside the denial of input tax credit to the petitioner for the financial year 2019-2020 based on Sub-Section (4) of Section 16 of the CGST/SGST Acts, as per Ext. P1 order. The court directed the competent authority to reconsider the input tax credit in light of Section 16 (5) and allowed the petitioner to appeal other issues in Ext. P1 before the First Appellate Authority. The writ petition was disposed of with these directions. Case-Laws GST Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763922