2024 (12) TMI 575

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....CE GOPINATH P. FOR THE PETITIONER : BY ADVS. K. N. SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR FOR THE RESPONDENT : BY ADV P. R. SREEJITH SMT.THUSHARA JAMES, GP JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that petitioner has been denied the benefit of input tax credit on account of the provisions contained in Sub Section (4) of Section 16 of the CGST/S....