https://www.taxtmi.com/caselaws?id=441713 The writ petition was withdrawn with liberty to the petitioners to raise all contentions, including the constitutional challenge to Section 17(5)(c) of the CGST Act and the corresponding MGST provision, before the appropriate forum at the appropriate time. The Court did not decide those constitutional issues on the merits and kept all contentions open. It also preserved the petitioner's right to file applications for availment of input tax credit, which the concerned authority must decide in accordance with law. The petition was disposed of in terms of the earlier order in Connect Residuary Pvt. Ltd. v. Union of India, except paragraph 6, and no costs were awarded. en-us Tue, 01 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441713 The writ petition was withdrawn with liberty to the petitioners to raise all contentions, including the constitutional challenge to Section 17(5)(c) of the CGST Act and the corresponding MGST provision, before the appropriate forum at the appropriate time. The Court did not decide those constitutional issues on the merits and kept all contentions open. It also preserved the petitioner's right to file applications for availment of input tax credit, which the concerned authority must decide in accordance with law. The petition was disposed of in terms of the earlier order in Connect Residuary Pvt. Ltd. v. Union of India, except paragraph 6, and no costs were awarded. Case-Laws GST Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441713