The court disposed of the writ petition by setting aside to the extent that it denied input tax credit to the petitioner on account of the provisions of Sub Section (4) of Section 16 of the CGST/SGST Acts
In a recent case, the Kerala High Court set aside order denying InputTax Credit ( ITC ) under Central Goods and Service Tax ( CGST ) Act, 2017 in consideration of notification on provision under section 16(5) of the act. Reinstate Renovation Solutions, the petitioner has approached the Court, being aggrieved by the fact that petitioner…
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