2025 (6) TMI 247

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....r>Dated:- 25-3-2025<br>WP ( C ) NO. 8729 OF 2025 - -<br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER : BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV KABEER KARIYAT S.SAJEEVAN JASH C JAMES FOR THE RESPONDENT : BY ADV. JASMIN M M.GP JUDGMENT Petitioner challenges Exhibit-P1 order of determination as well as Exhibit-P2 order of the Appellate Authority. 2. Petition....

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....der. 4. The contention raised by the petitioner is squarely covered by the decision of this Court in Rejimon Padickapparambil Alex v. Union of India and Others [2024 KHC Online 7215], wherein it was observed that the Input Tax Credit available in the electronic credit ledger should be considered as a pool of funds designated for different types of taxes, such as CGST, IGST and SGST, which repre....