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TMI Blog2022 (3) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... question that the input tax credit has not been made available in respect of the goods or services or both received by a taxable person for construction of an immovable property [other than plant or machinery] on his own account including when such goods or services or both are used in the course or furtherance of business - Sub-section (5)(d) of Section-17 has provided an explanation. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents nos.1, 2 and 3 respectively shall be served by E-mail. - R/SPECIAL CIVIL APPLICATION NO. 4697 OF 2022 - - - Dated:- 9-3-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR.AVINASH PODDAR FOR THE PETITIONER ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. We have heard Mr. Avinash Poddar, the learned counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-construction, renovation, additions or alterations or repairs, to the extent of capitalization of the said immovable property. 4. It has been brought to our notice that the very same provision of the Act, 2017 was made a subject matter of challenge before the High Court of Orissa in the case of M/s. Safari Retreats Private Limited Vs. Chief Commissioner of Central Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of R.R. Kable Limited Vs. Union of India; Special Civil Application No.16973 of 2019. 6. Let Notice be issued to the respondents, returnable on 06.04.2022. Notice shall also be issued to the learned Attorney General of India . Notice to the respondents nos.1, 2 and 3 respectively shall be served by E-mail. Direct service to the respondent no.4. To be heard alo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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