2025 (1) TMI 1135

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....ner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. Mr. Ajay Kalra, Sr. Standing Counsel for respondents No.2 and 5/CBIC. ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. The issue raised by the petitioner in the present petition assailing the vires of Section 17(5)(c) and 17(5)(d) of the Central GST Act/Punjab GST Act, 2017, is no more res integra in view of the judgment passed by the Supreme Court in....

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.... be determined keeping in mind the business of the registered person and the role that building plays in the said business. If the construction of a building was essential for carrying out the activity of supplying services, such as renting or giving on lease or other transactions in respect of the building or a part thereof, which are covered by clauses (2) and (5) of Schedule II of the CGST Act,....