{"id":70824,"date":"2025-01-25T08:26:36","date_gmt":"2025-01-25T02:56:36","guid":{"rendered":""},"modified":"2025-01-25T08:26:36","modified_gmt":"2025-01-25T02:56:36","slug":"high-court-orders-fresh-review-of-input-tax-credit-denial-under-gst-section-16-following-m-trade-links-precedent","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70824","title":{"rendered":"High Court Orders Fresh Review of Input Tax Credit Denial Under GST Section 16, Following M. Trade Links Precedent."},"content":{"rendered":"<p>High Court Orders Fresh Review of Input Tax Credit Denial Under GST Section 16, Following M. Trade Links Precedent.<br \/>Case-Laws<br \/>GST<br \/>HC set aside the denial of input tax credit u\/s 16(2)(c) and 16(4) of CGST\/SGST Acts. The court directed reconsideration of petitioner&#39;s ITC claim in accordance with relevant circulars discussed in M. Trade Links case if factual circumstances are similar. The first respondent was instructed to pass fresh orders within two months from receipt of certified judg<\/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=85181\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Orders Fresh Review of Input Tax Credit Denial Under GST Section 16, Following M. Trade Links Precedent.Case-LawsGSTHC set aside the denial of input tax credit u\/s 16(2)(c) and 16(4) of CGST\/SGST Acts. The court directed reconsideration of peti<\/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-70824","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70824","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=70824"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70824\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}