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REINSTATE RENOVATION SOLUTIONS vs. THE ASSISTANT STATE TAX OFFICER ERNAKULAM & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Santhosh P. Abraham.
Res. Counsel
V Girish Kumar
Jasmin M M

Petitioner / Applicant

REINSTATE RENOVATION SOLUTIONS

Respondent THE ASSISTANT STATE TAX OFFICER ERNAKULAM & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 7, 2024
Order No.

WP(C) NO. 39273 OF 2024

Citation

2024(11) TAXREPLY 12040
Original Order
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ORDER

JUDGMENT 1. 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 2019- 2020, through Ext. P1 order dated 22.08.2024. 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 appearing for respondent Nos. 1, 2, and 4 and the learned Standing Counsel appearing for respondent No. 3 also. 4. Having heard the learned counsel appearing for the petitioner, the learned Government Pleader appearing for respondent Nos. 1, 2, and 4 and the learned Standing Counsel appearing for respondent No. 3 and having regard to the assertion....

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