https://www.taxtmi.com/caselaws?id=765071 The article discusses GST input tax credit disputes under Section 17(5)(c) and 17(5)(d), noting the Supreme Court's functionality test for determining whether a building can qualify as a plant. Applying that framework, the High Court directed a fresh examination of the petitioner's case, requiring the respondents to reconsider the matter after granting a hearing and to pass a speaking order. The impugned notice in Form GST ASMT-10 was set aside and the matter was remanded for reconsideration. en-us Thu, 28 Nov 2024 00:00:00 +0530 Thu, 23 Jan 2025 13:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765071 The article discusses GST input tax credit disputes under Section 17(5)(c) and 17(5)(d), noting the Supreme Court's functionality test for determining whether a building can qualify as a plant. Applying that framework, the High Court directed a fresh examination of the petitioner's case, requiring the respondents to reconsider the matter after granting a hearing and to pass a speaking order. The impugned notice in Form GST ASMT-10 was set aside and the matter was remanded for reconsideration. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765071