2025 (1) TMI 111

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....HE PETITIONER: R. SREEJITH K. KRISHNA ACHYUTH MENON PADMANATHAN K.V. FOR THE RESPONDENT: P.R. SREEJITH SMT. JASMIN M M (GP) JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that input tax credit has been denied to the petitioner on account of the provisions contained in Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. 2. In so far as the claim of the petit....

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....unable to trace out the suppliers and is therefore, not in a position to take the benefit of the Circulars mentioned in the judgment of this Court in M. Trade Links (supra) . It is submitted that, if the petitioner is able to produce documents, the claim of the petitioner for input tax credit under section 16(2)(c) of the CGST/SGST Acts may also be considered by the competent authority. 4. Heard ....

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....sideration of the matter as directed above, Ext.P1 order will stand set aside to the extent it denies credit on account of the provisions contained in Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. The 1st respondent shall endeavour to pass fresh orders as directed above, with in a period of two months from the date of receipt of a certified copy of this judgment. It is made clear that ....