Kerala High Court: Favorable ITC Conditions and Retrospective Benefits u/s 16(4)

Abhishek Raja , Last updated: 08 June 2024  
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The case involves M/S M. Trade Links challenging certain provisions of the Central Goods and Services Tax Act (CGST) and State Goods and Services Tax Act (SGST) before the High Court of Kerala. The primary contention is against Sections 16(2)(c) and 16(4) of the CGST and SGST Acts, which deal with t

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Abhishek Raja
(Practising CA)
Category GST   Report

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