2024 (10) TMI 1115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....<br>Dated:- 24-7-2024<br>WP(C) NO. 16259 OF 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER: NITISH SATHESH SHENOY SHERRY SAMUEL OOMMEN SUKUMAR NAINAN OOMMEN FOR THE RESPONDENTS: A.K. PREETHA (S.C) T C KRISHNA (SR PANEL COUNSEL) JASMINE M M (GP) JUDGMENT The issues raised in this writ petition are substantially covered against the petitioner by a judgment o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x credit is a conditional right, the petitioner cannot be given the benefit of input tax credit unless the amount of tax collected from the petitioner has actually been paid to the exchequer. I am fortified in taking the above view in the light of the observations of a Division Bench of this Court in Nahasshukoor v. Assistant Commissioner and Others; 2023 SCC OnLine Ker 11369, where this Court hel....