Court upholds GST law, but allows challenge if petitioner's construction qualifies as 'plant'.

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....The High Court dismissed the writ petition challenging the constitutional validity of clauses (c) & (d) of Section 17(5) of the Central Goods and Services Tax Act, 2017. The Supreme Court had previously upheld the validity of these clauses in the case of M/s Safari Retreats Private Ltd. However, the High Court granted liberty to the petitioner to raise the issue of whether the construction of immovable property carried out by the petitioner amounts to a 'plant' within the meaning of Section 17(5)(d) of the Act, subject to adjudication based on the facts and the functionality test laid down by the Supreme Court.....