2025 (3) TMI 314

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.... SC) JUDGMENT The petitioner has been denied input tax credit on account of the provisions contained in Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) for the period from October 2018 to March 2019. 2. The learned counsel appearing for the petitioner would submit that insofar as the claim for input tax credit which was ....

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....ance to claim the benefit of the Circulars referred to in paragraph No.101 of the judgment in M. Trade Links (supra). 3. Heard the learned Senior Standing Counsel appearing for the respondent also. 4. Having heard the learned counsel for the petitioner and the learned Senior Standing Counsel appearing for the respondent, this writ petition will stand disposed of setting aside Ext.P2 order and di....