https://www.taxtmi.com/caselaws?id=773451 The HC quashed the GST adjudication order dated 28.02.2025 and restored proceedings to the adjudicating authority for fresh consideration. The court held that the authority failed to examine its jurisdiction to initiate Section 73 adjudication proceedings after completing Section 65 audit proceedings. Additionally, the authority did not properly consider whether a building constructed for lease could qualify as "plant" under Section 17(5)(d) for ITC purposes, following SC precedent distinguishing "the plant or machinery" from "the plant and machinery." The petitioner was granted opportunity to file fresh replies, and the deposited 10% amount was ordered to be held pending reconsideration. en-us Wed, 04 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773451 The HC quashed the GST adjudication order dated 28.02.2025 and restored proceedings to the adjudicating authority for fresh consideration. The court held that the authority failed to examine its jurisdiction to initiate Section 73 adjudication proceedings after completing Section 65 audit proceedings. Additionally, the authority did not properly consider whether a building constructed for lease could qualify as "plant" under Section 17(5)(d) for ITC purposes, following SC precedent distinguishing "the plant or machinery" from "the plant and machinery." The petitioner was granted opportunity to file fresh replies, and the deposited 10% amount was ordered to be held pending reconsideration. Case-Laws GST Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773451