2024 (3) TMI 1434

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....rishna 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. 2. Learned counsel appearing for the peti....