ITC Denial for Construction Services Must Follow Safari Retreats Precedent Under GST Section 17(5)(d)

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....The HC remitted the matter back to the respondent for reconsideration after finding that the respondent had not properly considered the Supreme Court's judgment in Safari Retreats (P.) Ltd. The case involved questions about the scope of "plant and machinery" in Section 17 of the CGST Act, specifically whether the explanation to Section 17 applies to the expression "plant or machinery" in Section 17(5)(d), and the constitutional validity of Sections 17(5)(c), 17(5)(d), and 16(4) of the CGST Act. The petition was allowed by way of remand for fresh consideration in accordance with law.....