https://www.taxtmi.com/caselaws?id=766929 The Kerala HC set aside a previous order denying input tax credit under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts for the period from October 2018 to March 2019. The Court directed the respondent to reconsider the petitioner's claim, taking into account the new provisions in sub-section (5) of Section 16 and relevant court directions. The HC refrained from commenting on the merits of the claim, leaving the competent authority to make a fresh decision based on applicable legal provisions. en-us Tue, 08 Oct 2024 00:00:00 +0530 Thu, 06 Mar 2025 07:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766929 The Kerala HC set aside a previous order denying input tax credit under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts for the period from October 2018 to March 2019. The Court directed the respondent to reconsider the petitioner's claim, taking into account the new provisions in sub-section (5) of Section 16 and relevant court directions. The HC refrained from commenting on the merits of the claim, leaving the competent authority to make a fresh decision based on applicable legal provisions. Case-Laws GST Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766929