https://www.taxtmi.com/caselaws?id=763985 The Kerala HC set aside the orders denying the petitioner input tax credit under Section 16(2)(c) of the CGST/SGST Acts. The court granted the petitioner an opportunity to substantiate its claim based on specific Circulars. It directed the competent authority to reconsider the petitioner's claim and issue fresh orders after a hearing. The court did not express any opinion on the merits of the claim, focusing solely on procedural fairness and allowing the petitioner to present its case anew. en-us Fri, 01 Nov 2024 00:00:00 +0530 Wed, 01 Jan 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763985 The Kerala HC set aside the orders denying the petitioner input tax credit under Section 16(2)(c) of the CGST/SGST Acts. The court granted the petitioner an opportunity to substantiate its claim based on specific Circulars. It directed the competent authority to reconsider the petitioner's claim and issue fresh orders after a hearing. The court did not express any opinion on the merits of the claim, focusing solely on procedural fairness and allowing the petitioner to present its case anew. Case-Laws GST Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763985