https://www.taxtmi.com/caselaws?id=765521 HC set aside the impugned order dated 30.08.2024 and remanded the matter for de novo reconsideration, directing the tax authority to apply the SC's principles on section 17(5)(d) CGST regarding the meaning of "plant or machinery" and the factual inquiry whether a building serves as a plant in the taxpayer's business. Issues regarding eight invoices, inconsistencies between Form GSTR-3B and GSTR-9 entries, and other contentions were left open for fresh consideration. Petition allowed by way of remand. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765521 HC set aside the impugned order dated 30.08.2024 and remanded the matter for de novo reconsideration, directing the tax authority to apply the SC's principles on section 17(5)(d) CGST regarding the meaning of "plant or machinery" and the factual inquiry whether a building serves as a plant in the taxpayer's business. Issues regarding eight invoices, inconsistencies between Form GSTR-3B and GSTR-9 entries, and other contentions were left open for fresh consideration. Petition allowed by way of remand. Case-Laws GST Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765521