2024 (11) TMI 1109

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....nd 23572 of 2022 And W. M. P. Nos. 15234 of 2022 - -<br>GST<br>Honourable Mr. Justice R. Suresh Kumar And Honourable Mr. Justice C. Saravanan For the Petitioner in both W.Ps : Mr.G.Natarajan For the Respondents in both W.Ps : Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER R. SURESH KUMAR, J. In W.P.No.15932 of 2022, a show cause notice issued against the petitioner has been un....

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....reads thus: "64. As we are upholding the constitutional validity of clauses (c) and (d) of Section 17(5), and as held earlier, its plain interpretation does not lead to any ambiguity, the question of reading down the provisions does not arise. 65. Some of our conclusions can be summarised as under: a. The challenge to the constitutional validity of clauses (c) and (d) of....

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....t of the building or a part thereof, which are covered by clauses (2) and (5) of Schedule II of the CGST Act, the building could be held to be a plant. Then, it is taken out of the exception carved out by clause (d) of Section 17(5) to sub-section (1) of Section 16. Functionality test will have to be applied to decide whether a building is a plant. Therefore, by using the functionality test, in ea....

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....h case will have to be decided on its merit by applying the functionality test in terms of this judgment. The issue must be decided in appropriate proceedings in which adjudication can be made on facts. The petitioners are free to adopt appropriate proceedings or raise the issue in appropriate proceedings. 68. The writ petitions are rejected subject to the interpretation of clause (d) of ....