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TIRUPATI BALAJI TRADERS vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Nitish Sathesh Shenoy
Sherry Samuel
Res. Counsel
A.k. Preetha
T C Krishna

Petitioner / Applicant

TIRUPATI BALAJI TRADERS
Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Jul 24, 2024
Order No.

WP(C) NO. 16259 OF 2024

Citation

2024(7) TAXREPLY 11288
Original Order
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ORDER

JUDGMENT The issues raised in this writ petition are substantially covered against the petitioner by a judgment of a learned Single Judge of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624]. I am in respectful agreement with the view taken by this Court in M.Trade Links (Supra). 2. Though the learned counsel appearing for the petitioner has extensively argued that if an interpretation is placed on the provisions of Section 16(2)(c) of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 (CGST/SGST Act) that would deny input tax credit to a purchasing dealer who has paid the entire amount of tax to the supplying dealer, the same would render otiose the provisions of Sections 75(12), 76, 79, 82, 83 and 88 of the CGST/SGST Act and in the facts and circumstances of this case the Insolvency and Bankruptcy Code, 2016, I find that since the right to avail input tax credit is a conditional right, the petitioner cannot be given the benefit of ....

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