^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

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
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

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....