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TMI Blog2024 (11) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition No. 7525/2021, D. B. Civil Writ Petition No. 15847/2019 - - - GST - Vires of Section 17 (5) (c) (d) of Central Goods and Service Tax Act, 2017 - eligibility to claim input tax credit on GST paid on the purchase of land and constructions done - HELD THAT:- The issue raised in this petition is no longer res integra and is covered by the decision of Supreme Court in Chief Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner(s) : Mr. Anant Kasliwal, Sr. Adv. with Mr. Vaibhav Kasliwal Mr. Diwakar Khaldwal Ms. Charu Pareek Mr. James Bedi For the Respondent(s) : Mr. Rajendra Prasad, Advocate General with Ms. Harshita Thakral Mr. R.D. Rastogi, ASG with Mr. Devesh Yadav Ms. Kanika Wadhwani Mr. Rajat Sharma ORDER AVNEESH JHINGAN, J (ORAL):- 1. These petitions are decided by this common order as the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he expression plant and machinery defined by the explanation to Section 17; c. The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the expression plant or machinery used in Section 17 (5) (d) is a factual question which has to be determined keeping in mind the business of the registered person and the role ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 17 (5). 4. The issue in the present petition on merits is that the petitioner wants to avail input tax credit on GST paid on the purchase of land and constructions done thereon. 5. The Supreme Court has upheld the vires of Section 17 (5)(c) (d) of CGST Act. The petitions are disposed of with liberty to the petitioners to file the claim before the respondents for availing the ITC and same shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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