2024 (11) TMI 585

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....r>Dated:- 4-11-2024<br>D. B. Civil Writ Petition No. 7525/2021, D. B. Civil Writ Petition No. 15847/2019 - -<br>GST<br>HON&#39;BLE MR. JUSTICE AVNEESH JHINGAN AND HON&#39;BLE MR. JUSTICE UMA SHANKER VYAS For the Petitioner(s) : Mr. Anant Kasliwal, Sr. Adv. with Mr. Vaibhav Kasliwal Mr. Diwakar Khaldwal Ms. Charu Pareek Mr. James Bedi For the Respondent(s) : Mr. Rajendra Prasad, Advocate General....

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....e to the constitutional validity of clauses (c) and (d) of Section 17 (5) and Section 16(4) of the CGST Act is not established; b. The expression "plant or machinery" used in Section 17 (5)(d) cannot be given the same meaning as the expression "plant and machinery" defined by the explanation to Section 17; c. The question whether a mall, warehouse or any building other than a hotel or a cine....