2022 (3) TMI 1153

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....ABLE MR. JUSTICE J.B.PARDIWALA 1. We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ-applicant. 2. The writ-applicant seeks to challenge the constitutional validity of Section-17(5)(d) of the Central Goods and Services Tax Act, 2017 on the ground that the same is ultravires the Articles 14, 19(1)(g), 300A and 265 respectively of the Constitution of India. 3. It a....

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....he case of M/s. Safari Retreats Private Limited Vs. Chief Commissioner of Central Goods and Services Tax & Others reported in 105 taxmann.com 324 (Orissa) wherein, the High Court declined to declare Section-17(5)(d) of the Act as ultravires, but thought fit to read it down. The Orissa High Court took the view that the narrow restriction as imposed cannot be accepted inasmuch as keeping in mind ....