{"id":72169,"date":"2025-07-30T08:21:15","date_gmt":"2025-07-30T02:51:15","guid":{"rendered":""},"modified":"2025-07-30T08:21:15","modified_gmt":"2025-07-30T02:51:15","slug":"petitioner-entitled-to-opportunity-to-submit-evidence-for-itc-claim-under-sections-16-2-c-and-16-4-cgst-sgst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72169","title":{"rendered":"Petitioner entitled to opportunity to submit evidence for ITC claim under Sections 16(2)(c) and 16(4) CGST\/SGST"},"content":{"rendered":"<p>Petitioner entitled to opportunity to submit evidence for ITC claim under Sections 16(2)(c) and 16(4) CGST\/SGST<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned order to the extent it denied the petitioner&#39;s claim of input tax credit (ITC) under Sections 16(2)(c) and 16(4) of the CGST\/SGST Acts, on the ground that the petitioner could not trace the suppliers involved in the relevant transactions. Relying on precedent where a similar petitioner was granted an opportunity to submit requisite d<\/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=91070\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner entitled to opportunity to submit evidence for ITC claim under Sections 16(2)(c) and 16(4) CGST\/SGSTCase-LawsGSTThe HC set aside the impugned order to the extent it denied the petitioner&#8217;s claim of input tax credit (ITC) under Sections 16(2)(c)<\/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-72169","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72169","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=72169"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72169\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}