2019 (12) TMI 413 - HC - GST

Input tax credit - Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - Reliance upon the decision of HC 2019 (5) TMI 1278 - ORISSA HIGH COURT - HELD THAT - Notice issued. It is made clear that in case the petition is allowed, the petitioner would be entitled to claim the credit even if the time limit for the same has lapsed. Notice of motion for 12.12.2019.

Summary

The High Court of Punjab and Haryana cited a judgment from the High Court of Orissa in a case involving M/s Safari Retreats Private Limited. The court scheduled a notice of motion for 12.12.2019. Respondents were represented by advocates, and it was clarified that the petitioner could claim credit even if the time limit had lapsed.