2025 (7) TMI 1821

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....IYAD RAHMAN A.A. For the Petitioner: By Advs. Smt. K. Krishna, Shri. Achyuth Menon, Shri. Nirmal Krishnan. For the Respondents: Smt. Jasmin. M.M, G.P, Smt. Sreelakshmi Suresh, CGC. JUDGMENT The petitioner is an assessee under the provisions of CGST/SGST Acts. The petitioner was assessed by the 2nd respondent for the year 2020-2021. However, input tax credit claimed by the petitioner for the ....

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....ully going through the materials placed on record and the directions issued by this Court in Ext.P5 judgment, it can be seen that the same is passed in similar circumstances. Therefore, I do not find any reason to deny similar benefits being granted to the petitioner. In other words, as regards the claim of the input tax credit, the petitioner can be given an opportunity, in the light of the circu....