2021 (1) TMI 251 - ALLAHABAD HIGH COURT - GST

Head Note / Extract:
Validity of Section 17(5)(c) and 17(5)(d) of CGST Act - utlra vires of Article 14 of the Constitution of India - seeking that, Input Tax Credit is available on GST paid on goods/services used in construction of immovable property including civil works used in furtherance of business - ITC on on goods/services used in construction of immovable property, including in civil works connected with the immovable property but not claimed in the GST return for the financial year 2019-20 - HELD THAT:- Let notice be issued to the learned Attorney General of India and Advocate General of the State. The notice shall be made returnable within four weeks. The steps be taken within a week through normal mode as well as registered post.