GST adjudication order quashed over building classification as plant under Section 17(5)(d) for input tax credit

GST adjudication order quashed over building classification as plant under Section 17(5)(d) for input tax creditCase-LawsGSTThe HC partially allowed the petition challenging GST adjudication proceedings under Section 73 following audit under Section 65 of

GST adjudication order quashed over building classification as plant under Section 17(5)(d) for input tax credit
Case-Laws
GST
The HC partially allowed the petition challenging GST adjudication proceedings under Section 73 following audit under Section 65 of the GST Act. The primary legal issue concerned interpretation of “plant or machinery” under Section 17(5)(d) regarding whether buildings qualify as “plant” for input tax credit restrictions. The Court quashed the impugned adjudicati

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