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2023 (8) TMI 692 - BOMBAY HIGH COURTConstitutional validity of the provisions of Section 17(5)(c) of the Central Goods and Services Tax Act, 2017 and Section 17(5)(c) of the Maharashtra Goods and Services Tax Act, 2017 - Restriction on benefit of ITC on works contract services - HELD THAT:- This petition in terms of our order in CONNECT RESIDUARY PVT. LTD. VERSUS UNION OF INDIA & ORS. [2023 (8) TMI 644 - BOMBAY HIGH COURT] where it was held that Considering the complexion of the present proceedings, we agree with Mr. Rastogi, learned Counsel for the petitioner that the present petition can be permitted to be withdrawn with liberty to the petitioner to raise all contentions at the appropriate time and before the appropriate forum. Petition disposed off.
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