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2020 (10) TMI 371 - HC - GSTInput Tax Credit (ITC) - Validity of inquiry letter - legality of Explanation to Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 - exclusion of 'telecommunication towers' from the meaning of the term 'Plant and Machinery'- Input Tax Credit on construction of Immovable Property. HELD THAT:- This Court is not inclined to interfere with the inquiry letter dated 29th July, 2019 as well as the proceedings initiated under the said letter. However, this Court shall examine the legality and validity of Explanation to Section 17(5)(d) of the CGST Act along with similar writ petitions, i.e. BAMBOO HOTEL AND GLOBAL CENTRE (DELHI) PVT LTD VERSUS UNION OF INDIA AND ORS [2019 (5) TMI 1805 - DELHI HIGH COURT] and DELHI INTERNATIONAL AIRPORT LTD. VERSUS UNION OF INDIA & ORS. [2020 (7) TMI 696 - DELHI HIGH COURT]. It is clarified that there is no stay of the letter dated 29th July, 2019.
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