Challenge on Validity of S. 16(2)(C) & S. 16(4) of CGST Act: Kerala HC Directs to Claim ITC applying Benefit under GST Circular

Kerala High Court directed taxpayers to apply for Input Tax Credit (ITC) benefits under GST circulars, ruling on the validity of sections 162C and 164 of the CGST Act. The case centers around the challenge of applying GST to certain transactions and ensuring that businesses can claim their rightful ITC benefits in a manner compliant with the law. This ruling provides clarity on the legal interpretation of GST provisions and directs businesses to follow proper procedures for claiming ITC.