https://www.taxtmi.com/highlights?id=97298 Section 17(5)(d) restricts apportionment and blocking of credit solely in relation to goods or services used for construction of immovable property; it therefore does not apply to mere transfer of leasehold rights where no construction activity is shown, and such application is a non-application of mind. Section 74(1) may be invoked only where input tax credit was wrongly availed or utilised by reason of fraud, wilful misstatement or suppression; absent material establishing those elements and where inadvertent ITC use was reversed and tax discharged, a s.74(1) notice is without jurisdiction and relief ensues. en-us Sat, 28 Feb 2026 14:02:49 +0530 Sat, 28 Feb 2026 14:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97298 Section 17(5)(d) restricts apportionment and blocking of credit solely in relation to goods or services used for construction of immovable property; it therefore does not apply to mere transfer of leasehold rights where no construction activity is shown, and such application is a non-application of mind. Section 74(1) may be invoked only where input tax credit was wrongly availed or utilised by reason of fraud, wilful misstatement or suppression; absent material establishing those elements and where inadvertent ITC use was reversed and tax discharged, a s.74(1) notice is without jurisdiction and relief ensues. Highlights GST Sat, 28 Feb 2026 14:02:49 +0530 https://www.taxtmi.com/highlights?id=97298