https://www.taxtmi.com/caselaws?id=762555 The Chhattisgarh HC dismissed a writ petition challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the CGST Act, 2017 regarding input tax credit restrictions. Following the SC precedent in Safari Retreats Private Ltd., the court held these provisions are intra vires and constitutional. However, the SC had established that determining whether construction of immovable property constitutes "plant" requires case-specific adjudication applying a functionality test based on merits and facts. The HC reserved liberty for the petitioner to pursue appropriate proceedings to establish whether their immovable property construction qualifies as "plant" under Section 17(5)(d) of the CGST Act, which would affect input tax credit eligibility. The petition was disposed of with this specific reservation for future proceedings. en-us Thu, 14 Nov 2024 00:00:00 +0530 Mon, 21 Jul 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762555 The Chhattisgarh HC dismissed a writ petition challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the CGST Act, 2017 regarding input tax credit restrictions. Following the SC precedent in Safari Retreats Private Ltd., the court held these provisions are intra vires and constitutional. However, the SC had established that determining whether construction of immovable property constitutes "plant" requires case-specific adjudication applying a functionality test based on merits and facts. The HC reserved liberty for the petitioner to pursue appropriate proceedings to establish whether their immovable property construction qualifies as "plant" under Section 17(5)(d) of the CGST Act, which would affect input tax credit eligibility. The petition was disposed of with this specific reservation for future proceedings. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762555