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NIRMAL ANANDAN NAIR NARAYANA PILLAI vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
S. Anil Kumar
Sabu C.j Rahul
Res. Counsel
Arun Kumar. P

Petitioner / Applicant

NIRMAL ANANDAN NAIR NARAYANA PILLAI

Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 8, 2024
Order No.

WP ( C ) NO. 28753 OF 2024

Citation

2024(11) TAXREPLY 11642
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.P5 order dated 18.04.2024. 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.P5 order. 3. Heard the learned Standing Counsel also. 4. Having heard the learned counsel appearing for the petitioner 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 Section 16 of the CGST/SGST Acts, the petitioner will be entitled to input tax credit, which has been denied to the....

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