Sesame Technologies Pvt Ltd Vs Deputy State Tax Officer
Date: January 5, 2026
Subject Matter
Input Tax Credit Denial Under Section 16(4) Set Aside Due to Section 16(5) Notification
Summary
The High Court has set aside an order dated 10.06.2024, which denied the petitioner input tax credit for the financial year 2019-20 under Section 16(4) of the CGST/SGST Acts. The Court held that the petitioner is now entitled to the benefit of input…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Petitioner has approached this Court, being aggrieved by the fact that petitioner has been denied the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2019-20, through Ext.P1 order dated 10.06.2024. 2. Learned counsel appearing for the petitioner wou…