https://www.taxtmi.com/highlights?id=55085 Input Tax Credit (ITC) - Validity of inquiry letter - legality of Explanation to Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 - exclusion of 'telecommunication towers' from the meaning of the term 'Plant and Machinery'- No interference into the inquiry proceedings - However, this Court shall examine the legality and validity of Explanation to Section 17(5)(d) of the CGST Act - HC en-us Fri, 09 Oct 2020 15:29:15 +0530 Fri, 09 Oct 2020 15:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55085 Input Tax Credit (ITC) - Validity of inquiry letter - legality of Explanation to Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 - exclusion of 'telecommunication towers' from the meaning of the term 'Plant and Machinery'- No interference into the inquiry proceedings - However, this Court shall examine the legality and validity of Explanation to Section 17(5)(d) of the CGST Act - HC Highlights GST Fri, 09 Oct 2020 15:29:15 +0530 https://www.taxtmi.com/highlights?id=55085