TMI Blog2021 (1) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 of the Constitution of India; in the alternative (a-i) issue an order reading down reading down Section 17(5) (c) and (d) of CGST Act/SGST Act and hold 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 and where output supplies is subject to the levy of GST; (b) to issue a w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered as barred by limitation and /or having lapsed on account of not having availed the same, in time; (d) ..... (e) ...... Considering the submissions advanced by the learned counsel for the petitioner, 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 withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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