2024 (3) TMI 1434

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....VS. Meera V. Menon R. Sreejith K. Krishna Parvathy Menon For the Respondent : SC, P.R Sreejith and GP Jasmin M.M 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 the CGST/SGST Act, for the financial year 2017-2018 through Ext.P4 proceeding dated 13.12.2023. ....

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....een rejected without reference to section 16(5) of the CGST/SGST Act. Hence, Ext.P4 order is liable to be set aside to the extent it had denied input tax credit to the petitioner on the basis of Sub Section (4) of Section 16 of the CGST/SGST Act and a reconsideration is required to be directed. 5. In view of the above, Ext. P4 is set aside to the extent it has denied input tax credit to the pet....