Kerala High Court sets aside ITC denial u/s 16(4) of CGST Act, Orders Reconsideration in Line with M. Trade Links Judgment

The Kerala High Court overturned the denial of Input Tax Credit (ITC) under Section 16(4) of the CGST Act, 2017. The petitioner, Govindapurath Meethal Deepak, had been denied ITC, but the court ordered a reassessment, aligning with the principles laid down in the M. Trade Links judgment. This case underlines the importance of taxpayer rights under the CGST Act and emphasizes that procedural requirements should not override these rights. The decision highlights the court’s stance that the provisions of the Act should not unfairly limit taxpayers' ability to claim benefits like ITC, especially if they comply with the Act’s broad principles​