Kerala High Court sets aside ITC denial u/s 16(4) of CGST Act, Orders Reconsideration in Line with M. Trade Links Judgment [Read Order]
Kerala High Court sets aside ITC denial u/s 16(4) of CGST Act, 2017 directing reassessment in line with the M. Trade Links judgment, highlighting the principle that procedural requirements should not overshadow the fundamental rights of taxpayers under the CGST Act.
By Devanand T R - On September 18, 2024 11:20 am - 3 mins read
The Kerala High Court has overturned a denial of Input Tax Credit ( ITC ) under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017 directing a reassessment in line with the principles established in the recent M. Trade Links case. The petitioner, Govindapurath Meethal Deepak, the proprietor of M/s. D2 Architectural…
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