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2024 (8) TMI 379

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....mbiar. For the Respondents : By Adv. Resmitha R. Chandran, Government Pleader JUDGMENT The petitioner is a company registered under the Kerala State Goods and Services Tax Act, 2017 (for short, the 'KSGST Act'). For the assessment year 2017-18, the 1st respondent issued Ext.P1 assessment order rejecting the petitioner's claim of input tax credit on the ground that the claim is in violati....

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....on challenging Ext.P1 assessment order and Ext.P4 recovery notice. The petitioner has also sought for a declaration that the denial of claim of input tax credit of the petitioner is unsustainable. 2. The learned Counsel for the petitioner refers to circular Nos. 183/15/2022-GST dated 27.12.2022 and 193/05/2023-GST dated 17.07.2023 and submits that in the light of the judgment dated 04.06.2024 in ....

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