https://www.taxtmi.com/caselaws?id=765131 The Kerala HC set aside an order denying input tax credit under Sections 16(2)(c) and 16(4) of CGST/SGST Acts. The court directed the first respondent to reconsider the petitioner's claim by applying observations from the M. Trade Links case, extending similar benefits if factual situations match. Regarding Section 16(2)(c) denial, the court ordered consideration per circulars referenced in the M. Trade Links judgment. The impugned order was partially set aside concerning credit denial under these provisions. The respondent was directed to pass fresh orders within two months of receiving the certified judgment copy. The petition was disposed of with directions for reconsideration of the input tax credit claim. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 18 Jul 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765131 The Kerala HC set aside an order denying input tax credit under Sections 16(2)(c) and 16(4) of CGST/SGST Acts. The court directed the first respondent to reconsider the petitioner's claim by applying observations from the M. Trade Links case, extending similar benefits if factual situations match. Regarding Section 16(2)(c) denial, the court ordered consideration per circulars referenced in the M. Trade Links judgment. The impugned order was partially set aside concerning credit denial under these provisions. The respondent was directed to pass fresh orders within two months of receiving the certified judgment copy. The petition was disposed of with directions for reconsideration of the input tax credit claim. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765131