2024 (9) TMI 1531

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....ISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P FOR THE RESPONDENT: SMT. JASMINE M.M JUDGMENT The petitioner is an assessee under the CGST/SGST Acts. He suffered Ext.P1 order of assessment for the year 2018-19. Petitioner has approached this Court, being aggrieved by the fact that the input tax credit has been denied to the petitioner on account of the provisions contained in Section....

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....extent that it denies input tax credit on account of the provisions contained in Section 16(4) of the CGST/SGST Act and it is directed that benefit of the directions contained in the judgment in M.Trade Links (supra) shall also be extended to the petitioner. The competent among the respondents shall consider the directions contained in the judgment of this Court in M.Trade Links (supra) and pass o....