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ROY VARGHESE 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
Jasmin M M
Sreelal N Warrier

Petitioner / Applicant

ROY VARGHESE
Respondent STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 24, 2024
Order No.

WP(C) NO. 23213 OF 2024

Citation

2024(10) TAXREPLY 12267
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.P3 order dated 01.03.2024. 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.P3 order. 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 will be entitled to input tax credit, which has been denied t....

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