https://www.taxtmi.com/caselaws?id=765131 Input tax credit claims must be examined for factual comparability with the directions in M. Trade Links, and where the claim falls within that framework the authority should consider extending the same relief. Denial of input tax credit under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts was required to be reconsidered in light of the circulars referred to in that judgment, with fresh orders to be passed after giving the taxpayer an opportunity to produce relevant documents. The earlier order was set aside only to that limited extent. 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 Input tax credit claims must be examined for factual comparability with the directions in M. Trade Links, and where the claim falls within that framework the authority should consider extending the same relief. Denial of input tax credit under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts was required to be reconsidered in light of the circulars referred to in that judgment, with fresh orders to be passed after giving the taxpayer an opportunity to produce relevant documents. The earlier order was set aside only to that limited extent. Case-Laws GST Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765131