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of <h1>Supreme Court India: Notice Issued with 3-Week Deadline for Reply</h1> <h3>Chief Commissioner Versus Safari Retreats Private Limited</h3> The Supreme Court of India in a 2020 case condoned the delay, issued notice, and set a deadline for filing a reply within three weeks. The case is listed ... Restriction on Input Tax Credit (ITC) - Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - input tax credit from construction against output GST on rental income - it was held by High Court that if the assessee is required to pay GST on the rental income arising out of the investment on which he has paid GST, it is required to have the input credit on the GST, which is required to pay under Section 17(5)(d) of the CGST Act. HELD THAT:- Issue notice - List on 2-12-2019. The Supreme Court of India in 2020 (3) TMI 1150 - SC Order, with judges Mr. Arun Mishra and Ms. Indira Banerjee, condoned delay, issued notice, and set a deadline for filing a reply within three weeks. The case is listed for further hearing on 2-12-2019. Ms. Meera Mathur, Learned Advocate-on-Record, accepted notice on behalf of Respondent Nos. 1 and 2.
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