2025 (1) TMI 47

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....11-2024<br>WP(C) NO. 38367 OF 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE GOPINATH P. For the Petitioner: By Advs. Reghunathan V.G., P.J. Anilkumar (A-1768), K.A. Abdul Nistar. For the Respondents: By Advs. Jasmin M M(GP), V Girishkumar (SC). JUDGMENT The petitioner has been denied input tax credit in terms of the provisions contained in Section 16 (2) (c) of the Central Goods and Servic....

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....nding Counsel appearing for respondent No. 5 and the learned Government Pleader and having regard to the directions issued by this Court in M. Trade Links (supra), I am of the view that one opportunity can be granted to the petitioner to prove its claim in terms of the Circulars referred to in paragraph No.101 of the judgment of this Court in M. Trade Links (Supra) before the competent authority. ....