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FAHAD PAREED vs. THE STATE TAX OFFICER ERNAKULAM & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Santhosh P.abraham
Res. Counsel
P.t. Dinesh
Thushara James

Petitioner / Applicant

FAHAD PAREED
Respondent THE STATE TAX OFFICER ERNAKULAM & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 24, 2024
Order No.

WP(C) NO. 26450 OF 2024

Citation

2024(10) TAXREPLY 12084
Original Order
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ORDER

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/SGST Acts, for the financial year 2018-19, through Ext.P1 order dated 22.02.2024. 2. Learned counsel appearing for the petitioner would submit that, with the notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner would now be entitled to the benefit of input tax credit which has been denied to the petitioner through Ext.P1 order. 3. Heard the learned Government Pleader and the learned Standing Counsel appearing for the respondent - Department also. 4. Having heard the learned counsel appearing for the petitioner, the learned Government Pleader and the learned Standing Counsel and having regard to the assertion of the learned counsel appearing for the petitioner that on account of notification of Sub-Section (5) of Secti....

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