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NEERAKKAL LATEX (P) LTD. vs. THE ASSISTANT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

R. Sreejith

K. Krishna

Achyuth Menon

Res. Counsel

P.r. Sreejith

Jasmin M M

Petitioner / Applicant	NEERAKKAL LATEX (P) LTD.
Respondent	THE ASSISTANT COMMISSIONER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 24, 2024
Order No.	WP(C) NO. 20539 OF 2024
Citation	2024(9) TAXREPLY 12075
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ORDER
JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that input tax credit has been denied to the petitioner on account of the provisions contained in Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. 2. In so far as the claim of the petitioner for input tax credit, which has been denied to the petitioner in terms of the provisions contained in Section 16(4) of the CGST/SGST Acts is concerned, it is the submission of the learned counsel appearing for the petitioner that if the directions issued by this Court in M. Trade Links V. Union of India (2024 KLT Online 1624) are extended to the petitioner, the petitioner will be entitled to claim input tax credit which has been denied on account of the provisions contained in 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 lear....