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of The HC partially allowed the petition challenging GST adjudication proceedings under Section 73 following audit under Section 65 of the GST Act. The primary legal issue concerned interpretation of 'plant or machinery' under Section 17(5)(d) regarding whether buildings qualify as 'plant' for input tax credit restrictions. The Court quashed the impugned adjudication order dated 28.02.2025 and restored proceedings to the first respondent for fresh consideration, ensuring complete adjudication. The petitioner's deposited 10% of the demand amount was directed to be held by respondents pending conclusion of restored proceedings. The matter was remanded for proper reconsideration of the classification issue.
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