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LOUIS MATHEW ANTONY vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

K. N. Sreekumaran

P.j.anilkumar

N.santhoshkumar

Res. Counsel

P. R. Sreejith

Thushara James

Petitioner / Applicant	LOUIS MATHEW ANTONY
Respondent	STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 15, 2024
Order No.	WP ( C ) NO. 24344 OF 2024
Citation	2024(11) TAXREPLY 11803
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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 years 2018-19 and 2019-20, through Exts.P1 and P2 orders dated 13.02.2024 and 23.05.2024 respectively. 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 Exts.P1 and P2 orders. 3. Heard the learned Government Pleader also. 4. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader and having regard to the assertion of the learned counsel appearing for the petitioner that on account of notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner wi....