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2024 (2) TMI 179 - KERALA HIGH COURTInput Tax Credit - failure to prove discharge burden under Section 155 of the CGST Act - violation of principles of natural justice - HELD THAT:- Considering the detailed discussion on the petitioner's supplies that if the petitioner had taken input tax credit may not support with cogent and technical evidence and he failed to discharge the burden under Section 155 of the CGST Act and considering the provision under Section 16(2)(C) of the CGST Act, input tax credit to the extent of Rs.1,24,618.60/- under CGST Act, there are no grounds to enter into the error of law, requiring this Court to interfere with the assessment order that deny the input tax credit. This writ petition is dismissed, however, it will be open to the petitioner to take recourse to any other remedy of appeal as provided under Section 107 of CGST/SGST Act within the said order and if the petitioner files the appeal, the appellate authority shall decide the issue on merits, without being influenced by any of the other issues made therein.
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