Court upholds GST law, but allows challenge if petitioner's construction qualifies as 'plant'.
Case-Laws
GST
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 co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =