https://www.taxtmi.com/caselaws?id=436673 The HC ruled in favor of the petitioner contractor who provided work contract services for hotel construction. The court held that the petitioner fulfilled all conditions for works contracts and was entitled to Input Tax Credit under the CGST Act since the services were provided to the hotel owner, not for the contractor's own property. The petitioner did not fall under Section 17(5)(c) restrictions. The demand raised and penalty imposed under Section 74(1) were deemed ultra vires and contrary to law. The appellate authority's order affirming the adjudicating authority's decision was set aside and quashed. Petition allowed. en-us Tue, 04 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436673 The HC ruled in favor of the petitioner contractor who provided work contract services for hotel construction. The court held that the petitioner fulfilled all conditions for works contracts and was entitled to Input Tax Credit under the CGST Act since the services were provided to the hotel owner, not for the contractor's own property. The petitioner did not fall under Section 17(5)(c) restrictions. The demand raised and penalty imposed under Section 74(1) were deemed ultra vires and contrary to law. The appellate authority's order affirming the adjudicating authority's decision was set aside and quashed. Petition allowed. Case-Laws GST Tue, 04 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436673