2024 (12) TMI 575

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..... ICE GOPINATH P. FOR THE PETITIONER : BY ADVS. K. N. SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR FOR THE RESPONDENT : BY ADV P. R. SREEJITH SMT.THUSHARA JAMES, GP JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that petitioner has been denied the benefit of input tax credit on account of the provisions contained in Sub Section (4) of Section 16 of the CGST/ .....

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..... ch has been denied to the petitioner by Exts.P1 and P2, the writ petition will stand disposed of, setting aside Exts.P1 and P2 to the extent that it denied input tax credit to the petitioner on account of the provisions of Sub Section (4) of Section 16 of the CGST/SGST Acts and directing the competent authority to pass fresh orders, after taking note of the provisions contained in Section 16(5) of .....

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