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    <title>2023 (8) TMI 644 - BOMBAY HIGH COURT</title>
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    <description>HC granted petitioner liberty to challenge CGST and MGST Act Section 17(5)(c) constitutional validity in future proceedings. Court noted similar case pending before SC and allowed withdrawal of current petition. Petitioner retains right to raise all contentions before appropriate forum and make applications regarding input credit availment, with all legal arguments preserved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=441665</link>
      <description>HC granted petitioner liberty to challenge CGST and MGST Act Section 17(5)(c) constitutional validity in future proceedings. Court noted similar case pending before SC and allowed withdrawal of current petition. Petitioner retains right to raise all contentions before appropriate forum and make applications regarding input credit availment, with all legal arguments preserved.</description>
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