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<h1>Notice of Motion Scheduled for M/s Safari Retreats Private Limited Credit Claim</h1> <h3>DLF Cyber City Developers Limited Versus Union of India and others</h3> The High Court of Punjab and Haryana scheduled a notice of motion for 12.12.2019 in a case involving M/s Safari Retreats Private Limited. It was clarified ... Input tax credit - Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - Reliance upon the decision of HC [2019 (5) TMI 1278 - ORISSA HIGH COURT] - HELD THAT:- Notice issued. It is made clear that in case the petition is allowed, the petitioner would be entitled to claim the credit even if the time limit for the same has lapsed. Notice of motion for 12.12.2019. The High Court of Punjab and Haryana cited a judgment from the High Court of Orissa in a case involving M/s Safari Retreats Private Limited. The court scheduled a notice of motion for 12.12.2019. Respondents were represented by advocates, and it was clarified that the petitioner could claim credit even if the time limit had lapsed.