2025 (1) TMI 121

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....OR THE PETITIONER: SANTHOSH P.ABRAHAM FOR THE RESPONDENT: P.T. DINESH SMT. THUSHARA JAMES (SR 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 Acts, for the financial year 2018-19, through Ext.P1 order dated 22.....