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GOVINDAPURATH MEETHAL DEEPAK vs. STATE OF KERALA CHALAPPURAM & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

R.jaikrishna Narayani

C.s.arun Shankar

Res. Counsel

Jasmine M.m

Petitioner / Applicant	GOVINDAPURATH MEETHAL DEEPAK
Respondent	STATE OF KERALA CHALAPPURAM & OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 5, 2024
Order No.	WP(C) NO. 27787 OF 2024
Citation	2024(8) TAXREPLY 11046
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ORDER
JUDGMENT The petitioner is an assessee under the CGST/SGST Acts. He suffered Ext.P1 order of assessment for the year 2018-19. Petitioner has approached this Court, being aggrieved by the fact that the input tax credit has been denied to the petitioner on account of the provisions contained in Section 16(4) of the CGST/SGST Acts. 2. Heard both sides. 3. Having heard the learned counsel appearing for the petitioner, the learned Standing Counsel appearing for the Central Tax and Central Excise, I am of the view that, in the above facts and circumstances and taking into consideration the directions issued by this Court in M. Trade Links V. Union of India (2024 KLT Online 1624), this writ petition can be disposed of, setting aside Ext. P1 assessment order to the extent that it denied input tax credit on account of the provisions contained in Section 16(4) of the CGST/SGST Acts and directing that the claim of the petitioner be considered in terms of the directions issued by th....