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of <h1>Legal Challenge to Section 17(5)(c) Withdrawn, Petitioner's Rights Preserved for Supreme Court Hearing on GST Input Credit Dispute</h1> <h3>RMZ Hi Tech Commercial Parks Pvt. Ltd. & Anr. Versus Union of India & Ors.</h3> HC examined constitutional challenge to Section 17(5)(c) of CGST and MGST Acts. Court agreed to withdraw petition, preserving petitioner's right to raise ... Constitutional validity of the provisions of Section 17(5)(c) of the Central Goods and Services Tax Act, 2017 and Section 17(5)(c) of the Maharashtra Goods and Services Tax Act, 2017 - Restriction on benefit of ITC on works contract services - HELD THAT:- This petition in terms of our order in CONNECT RESIDUARY PVT. LTD. VERSUS UNION OF INDIA & ORS. [2023 (8) TMI 644 - BOMBAY HIGH COURT] where it was held that Considering the complexion of the present proceedings, we agree with Mr. Rastogi, learned Counsel for the petitioner that the present petition can be permitted to be withdrawn with liberty to the petitioner to raise all contentions at the appropriate time and before the appropriate forum. Petition disposed off. Bombay High Court, 2023 (8) TMI 692: Petition disposed in terms of the Bench's order dated 3 July 2023 in Connect Residuary Pvt. Ltd. v. Union of India, except paragraph 6. The substantive challenge concerned the constitutional validity of Section 17(5)(c) of the Central Goods and Services Tax Act, 2017 and the corresponding provision in the Maharashtra Goods and Services Tax Act. The petitioner was allowed to withdraw the petition 'with liberty' to raise all contentions 'at the appropriate time and before the appropriate forum.' The court kept open all contentions and directed that any application before the concerned authority regarding availment of input credits, if made, shall be decided 'in accordance with law.' Final disposal: 'Disposed of as withdrawn, with liberty. No costs.' Writ petition disposed of. No costs.
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