2026 (9) TMI 280

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3 & 22392 of 2026 and WMP Nos. 23198, 23199, 23200, 23201, 34007, 38367, 34008, 34009, 38370 & 38372 of 2026 - -<br>GST<br>Hon&#39;ble Mr Justice Senthilkumar Ramamoorthy For the Petitioner(s) in all WP&#39;s : Mr.Raghavan Ramabadran For the Respondent(s) in all WP&#39;s : Ms. G. Dhana Madhri, Special Government Pleader (Tax) COMMON ORDER In W.P.Nos.21432 & 21433 of 2026, assessment orders rejecting the petitioner&#39;s claim for Input Tax Credit (ITC) on constructions-cum-leasing services are challenged. 2. Miscellaneous petitions were filed by the petitioner to amend the prayer so as to take within its fold orders issued in Form GST DRC 07 pursuant to the detailed orders impugned in these two writ petitions. Upon considerin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion (1) of Sections 16 and 18, goods or services or both received by a taxable person to construct an immovable property on his own account. There are two exceptions in clause (d) to the exclusion from ITC provided in the first part of Clause (d). The first exception is where goods or services or both are received by a taxable person to construct an immovable property consisting of a "plant or machinery". The second exception is where goods and services or both are received by a taxable person for the construction of an immovable property made not on his own account. Construction is said to be a taxable person&#39;s "own account" when (i) it is made for his personal use and not for setting in which business is carried out. However, constru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Notice&#39;s interpretation would render Section 17(5)(d) otiose and defeat the legislative intent of blocking credit on immovable property. Accordingly, the argument that leasing converts otherwise blocked credit into eligible credit is rejected." 8. Since the above findings were entered without considering the ratio of the judgment of the Supreme Court in Safari Retreats, re-consideration is warranted. Towards that end, the orders impugned in W.P.Nos.21432 & 21433 of 2026 are set aside and these matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five months from the date of receipt of a copy of this order. 9. In W.P.No.22392 of 2026, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... GST PMT-01. (2) The intimation referred to in sub-rule (1) shall be treated as the notice for recovery. (3) Where any amount of tax or interest specified in the intimation referred to in subrule(1) remains unpaid on the expiry of the period specified in the said intimation, the proper officer shall proceed to recover the amount that remains unpaid in accordance with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule 155 or rule 156 or rule 157 or rule 160.] 12. Sub-rule(1) prescribes that the proper officer shall intimate the person in default to pay amounts that become recoverable under Section 79 and have remained unpaid, and call upon said person to pay the amount along with applicabl....