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of <h1>Tax Credit Victory: Landmark Ruling Validates CGST Section 17(5)(c) and (d) for Land and Construction Input Claims</h1> <h3>M/s Compucom Software Limited, Kamal Cogent Energy Private Limited, Rishabh Kasliwal Versus Union Of India, GST Council, Through Secretary, New Delhi, Central Board Of Indirect Taxes And Customs, State Of Rajasthan, Commissioner Goods And Services Tax, Jaipur</h3> HC upheld Section 17(5)(c) & (d) of CGST Act's validity. Petitioners granted permission to file Input Tax Credit claims for GST paid on land purchase ... Vires of Section 17 (5) (c) & (d) of Central Goods and Service Tax Act, 2017 - eligibility to claim input tax credit on GST paid on the purchase of land and constructions done - HELD THAT:- The issue raised in this petition is no longer res integra and is covered by the decision of Supreme Court in Chief Commissioner of Central Goods and Service Tax & Ors. Versus M/s Safari Retreats Private Ltd. & Ors. [2024 (10) TMI 286 - SUPREME COURT] where Supreme Court held 'challenge to the constitutional validity of clauses (c) and (d) of Section 17 (5) and Section 16(4) of the CGST Act is not established.' The issue in the present petition on merits is that the petitioner wants to avail input tax credit on GST paid on the purchase of land and constructions done thereon. The Supreme Court has upheld the vires of Section 17 (5)(c) & (d) of CGST Act. The petitions are disposed of with liberty to the petitioners to file the claim before the respondents for availing the ITC and same shall be considered in accordance with law. The High Court upheld the vires of Section 17(5)(c) & (d) of CGST Act. Petitioners can file claims for availing Input Tax Credit on GST paid on land purchase and constructions. The issue is similar to a Supreme Court decision. The petitions are disposed of with liberty to file claims before respondents.
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