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2024 (12) TMI 1507
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....364 OF 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER: SANTHOSH P.ABRAHAM M.RAJ MOHAN FOR THE RESPONDENTS: 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/SGST ....
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