https://www.taxtmi.com/caselaws?id=420115 The HC considered a constitutional challenge to Section-17(5)(d) of the Central Goods and Services Tax Act, 2017, which restricts input tax credit for goods/services used in construction of immovable property. Petitioner argued the provision violates Articles 14, 19(1)(g), 300A, and 265. The court referenced the Orissa HC decision in Safari Retreats Private Limited, which read down but did not invalidate the provision. The court issued notices to respondents and the Attorney General, directing the matter to be heard alongside a similar pending petition (R.R. Kable Limited case). en-us Wed, 09 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420115 The HC considered a constitutional challenge to Section-17(5)(d) of the Central Goods and Services Tax Act, 2017, which restricts input tax credit for goods/services used in construction of immovable property. Petitioner argued the provision violates Articles 14, 19(1)(g), 300A, and 265. The court referenced the Orissa HC decision in Safari Retreats Private Limited, which read down but did not invalidate the provision. The court issued notices to respondents and the Attorney General, directing the matter to be heard alongside a similar pending petition (R.R. Kable Limited case). Case-Laws GST Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420115