Input Tax Credit (ITC) - Validity of inquiry letter - legality of Explanation to Section 17(5)(d) of the...

Input 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'- No interference into the inquiry proceedings - However, this Court shall examine the legality and validity of Explanation to Section 17(5)(d) of the CGST Act - HC .....

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