2025 (1) TMI 1195

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.... KURIAN THOMAS For the Appellant : Advs. K. Krishna, Achyuth Menon and Nirmal Krishnan For the Respondent : Smt. Jasmin M.M. (GP) JUDGMENT Petitioner has approached this Court, challenging the denial of input tax credit on the basis of Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. 2. Petitioner contends that if the directions issued by this Court in M. Trade Links V. Uni....

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....the competent authority. 4. I have heard the learned counsel appearing for the petitioner and the learned Standing Counsel. 5. Considering the contentions advanced, this Court is of the view that this writ petition can be disposed off with a direction. 6. Hence, there will be a direction to the 1st respodnent to consider the observations in the judgment in M. Trade Links' case (supra) and....