{"id":70098,"date":"2024-09-27T08:46:36","date_gmt":"2024-09-27T03:16:36","guid":{"rendered":""},"modified":"2024-09-27T08:46:36","modified_gmt":"2024-09-27T03:16:36","slug":"tax-credit-denial-set-aside-authorities-to-consider-claim-as-per-court-39-s-previous-ruling","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70098","title":{"rendered":"Tax credit denial set aside; authorities to consider claim as per court&#39;s previous ruling."},"content":{"rendered":"<p>Tax credit denial set aside; authorities to consider claim as per court&#39;s previous ruling.<br \/>Case-Laws<br \/>GST<br \/>The High Court set aside the assessment order denying input tax credit to the petitioner u\/s 16(4) of the CGST\/SGST Acts. It directed the authorities to consider the petitioner&#39;s claim for input tax credit in line with the court&#39;s previous judgment in M. Trade Links v. Union of India, which had provided directions regarding the interpretation and application of Section 16(4). The cou<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81752\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court set aside the assessment order denying input tax credit to the petitioner u\/s 16(4) of the CGST\/SGST Acts. It directed the authorities to consider the petitioner&#8217;s claim for input tax credit in line with the <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70098","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70098","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70098"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70098\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}