2023 (8) TMI 692

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..... 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 pre .....

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..... rms of our order dated 3rd July 2023 in the case of Connect Residuary Pvt. Ltd. Vs. Union of India Ors. (supra) except paragraph 6 of the said order. For ready reference our order in Connect Residuary Pvt. Ltd. Vs. Union of India Ors. (supra) reads thus:- 1. We have heard learned counsel for the parties on both the petitions. Writ Petition No. 962 of 2020 is not on board, however, being a .....

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..... se all contentions at the appropriate time and before the appropriate forum. 4. We also keep open all contentions of the petitioner to make appropriate application before the concerned authority in regard to the availment of the input credits. If such application is made, the same be decided in accordance with law. 5. All contentions of the parties are expressly kept open. 6. At .....

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