2024 (10) TMI 1032

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....E HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER : BY ADVS. R. SREEJITH PADMANATHAN K. V. FOR THE RESPONDENT : SMT. JASMIN M.M, GP SRI. V. GIRISHKUMAR , SC JUDGMENT The petitioner is an assessee under the CGST/SGST Acts. He suffered Ext.P3 order of assessment for the year 2019-20. Petitioner has approached this Court, being aggrieved by the fact that the input tax credit has been de....

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.... Links (supra), this writ petition can be disposed of, setting aside Ext. P3 assessment order to the extent that it denied input tax credit on account of the provisions contained in Section 16(4) of the CGST/SGST Acts and directing that the claim of the petitioner be considered in terms of the directions issued by this Court in M. Trade Links (supra) and also taking note of the provision of Sectio....