Kerala HC Remands Case on ITC Denial Under Section 16(2)(c)

Arafa Plywood And Veneers Vs State Tax Officer (Kerala High Court)

In a recent ruling Hon’ble Kerala HC disposed off the writ petition by remanded back the matter to competent authority in the light of the circulars passsed by GST counsel mentioned at para 101 of the judgment M. Trade Links Vs. Union of India.

The petitioner has been denied input tax credit in terms of the provisions contained in Section 16(2)(c) of CGST/SGST Acts. Petitiner relied upon the circular Please become a Premium member. If you are already a Premium member, login here to access the full content.