IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

WEDNESDAY, THE 7^TH DAY OF AUGUST 2024 / 16TH SRAVANA, 1946 WP(C) NO. 10915 OF 2024 PETITIONER:

M/S. THOMSON COMMUNICATIONS, SAFA BUILDINGS, KOTTAKKUNNU, SULTANBATTERY, PIN – 673 592.

REPRESENTED BY ITS MANAGING PARTNER SUNILKUMAR M.J., AGED 65 YEARS.

BY ADV HRITHWIK D. NAMBOOTHIRI RESPONDENTS:

1 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, ANNAPARA BUILDING, NEAR LEO HOSPITAL JUNCTION, KALPETTA, WAYANAD, PIN – 673 121.

2 JOINT COMMISSIONER STATE TAX APPEALS, STATE GST DEPARTMENT, STATE GST COMPLEX, III^RD FLOOR, ERANHIPALAM, KOZHIKODE, PIN – 673 006.

3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THIRUVANANTHAPURAM, PIN – 695 001.

BY ADV. JASMINE M.M. (GP)

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner has approached this Court being aggrieved by the fact that certain input tax credit claimed by the petitioner has been denied to it on account of the provisions contained in Section 16(2)(c) of the Central Goods and Services Tax/State Goods and Service