2025 (3) TMI 942

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....r>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER : BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI FOR THE RESPONDENT : BY ADV. DR. THUSHARA JAMES, SENIOR GOVERNMENT PLEADER JUDGMENT Petitioner has approached this Court, aggrieved by the denial of the benefit of Input Tax Credit on account of the provisions contained in Sub Section(4) of Section 16 of th....

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.... incorporation of sub-section (5) of Section 16 of the CGST/SGST Act, petitioner claims that he will be entitled to Input Tax Credit, as he had filed the returns within the time prescribed therein. Petitioner&#39;s claim for Input Tax Credit has been rejected without reference to section 16(5) of the Act. Hence, Exhibit-P4 order is liable to be set aside to the extent it had denied Input Tax Credi....