2024 (11) TMI 585

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....dgement / Order / Decisions)<br>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. ....

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.... can be summarised as under: a. The challenge 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 wheth....

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....ality test will have to be applied to decide whether a building is a plant. Therefore, by using the functionality test, in each case, on facts, in the light of what we have held earlier, it will have to be decided whether the construction of an immovable property is a "plant" for the purposes of clause (d) of Section 17 (5). " 4. The issue in the present petition on merits is that the petitione....