Tirupati Balaji Traders Vs Union of India
Date: July 23, 2024
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): GOPINATH P
Subject Matter
ITC is a conditional benefit governed by specific statutory requirements
Summary
In the case of **Tirupati Balaji Traders v. Union of India**, heard by the Kerala High Court on July 24, 2024, the court dismissed a petition by Tirupati Balaji Traders, which claimed that denying Input Tax Credit (ITC) to a purchasing dealer who has…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The issues raised in this writ petition are substantially covered against the petitioner by a judgment of a learned Single Judge of this Court in M. Trade Links v. Union of India [2024 KLT OnLine 1624] . I am in respectful agreement with the view taken by this Court in M. Trade Links (Supra). 2. Though the learned counsel appearing for the petit…