https://www.taxtmi.com/caselaws?id=764049 Denial of input tax credit under Sections 16(4) and 16(2)(c) of the CGST/SGST Acts must be reconsidered where the taxpayer's facts may fit the directions in M. Trade Links and the circulars referred to in paragraph 101 of that decision. The authority is required to examine whether the assessee is similarly placed and, for the Section 16(2)(c) claim, whether the relevant documents are produced within the stipulated time. The impugned denial is therefore set aside to the extent necessary for fresh consideration under the governing precedent and circular framework. en-us Tue, 24 Sep 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764049 Denial of input tax credit under Sections 16(4) and 16(2)(c) of the CGST/SGST Acts must be reconsidered where the taxpayer's facts may fit the directions in M. Trade Links and the circulars referred to in paragraph 101 of that decision. The authority is required to examine whether the assessee is similarly placed and, for the Section 16(2)(c) claim, whether the relevant documents are produced within the stipulated time. The impugned denial is therefore set aside to the extent necessary for fresh consideration under the governing precedent and circular framework. Case-Laws GST Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764049