https://www.taxtmi.com/caselaws?id=760643 Whether input tax credit (ITC) is allowable on goods/services used in construction of an immovable property leased for running a school: HC applied the Supreme Court's directive that classification depends on fact-specific functionality testing under Section 17(5)(d); the building must satisfy the legal definition of "plant" to permit ITC. Reasoning: factual inquiry required into functionality; HC remanded for adjudicatory determination. Outcome: petitioner failed to furnish requisite evidence before the adjudicating authority, did not challenge the final order here, and was denied relief; petition dismissed with liberty to pursue the statutory appeal and submit documents relying on the SC precedent. en-us Tue, 15 Oct 2024 00:00:00 +0530 Thu, 15 Jan 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760643 Whether input tax credit (ITC) is allowable on goods/services used in construction of an immovable property leased for running a school: HC applied the Supreme Court's directive that classification depends on fact-specific functionality testing under Section 17(5)(d); the building must satisfy the legal definition of "plant" to permit ITC. Reasoning: factual inquiry required into functionality; HC remanded for adjudicatory determination. Outcome: petitioner failed to furnish requisite evidence before the adjudicating authority, did not challenge the final order here, and was denied relief; petition dismissed with liberty to pursue the statutory appeal and submit documents relying on the SC precedent. Case-Laws GST Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760643