Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

CHAMPADAN KANDIYIL VIJEESH vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
K. Krishna
Achyuth Menon
Nirmal Krishnan
Res. Counsel
Jasmin M.m.

Petitioner / Applicant

CHAMPADAN KANDIYIL VIJEESH

Respondent THE STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Dec 17, 2024
Order No.

WP(C) NO. 44849 OF 2024

Citation

2024(12) TAXREPLY 12280
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

JUDGMENT Petitioner has approached this Court, challenging the denial of input tax credit on the basis of Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. 2. Petitioner contends that if the directions issued by this Court in M. Trade Links V. Union of India (2024 KLT Online 1624) are extended to him, he will be entitled to claim input tax credit denied as per Section 16(4) of the CGST/SGST Acts. 3. In so far as the claim for input tax credit, which has been denied to the petitioner on account of the provisions contained in Section 16(2)(c) of the CGST/SGST Acts is concerned, the learned counsel appearing for the petitioner would submit that the petitioner has been unable to trace out the suppliers and is therefore, not in a position to take the benefit of the Circulars mentioned in the judgment of this Court in M. Trade Links’ case (supra). It is submitted that, if the petitioner is able to produce documents, the claim of the petitioner for input tax credi....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)