9911796707
TMI Blog2024 (11) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... 234 of 2022 - - - GST - Challenge to SCN - Section17(5)(d) of the CGST Act, 2017 and Section 17(5)(d) of the TNGST Act, 2017 - HELD THAT:- The validity of the said provisions of both CGST and TNGST Act is concerned, it is brought to our notice by the learned counsel appearing for both sides that, by the recent decision of the Hon'ble Supreme Court in the matter of Chief Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions, namely, Section17(5)(d) of the CGST Act, 2017 and Section 17(5)(d) of the TNGST Act, 2017 are under challenge. 3. Insofar as the prayer sought for in W.P.No.23572 of 2022, i.e., the validity of the said provisions of both CGST and TNGST Act is concerned, it is brought to our notice by the learned counsel appearing for both sides that, by the recent decision of the Hon'ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expression plant or machinery used in Section 17(5)(d) cannot be given the same meaning as the 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he construction of an immovable property is a plant for the purposes of clause (d) of Section 17(5). 66. In the light of what we have held above, by setting aside the impugned judgment in Civil Appeal Nos. 2948 and 2949 of 2023, the writ petitions are remanded to the High Court of Orissa for limited purposes of deciding whether, in the facts of the case, the shopping mall is a plant in terms of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenge that has been made against the said provisions in W.P.No.23572 of 2022 has to be rejected, hence, W.P.No.23572 of 2022 is dismissed. 5. In view of the said decision having been made while dismissing the said W.P.No.23572 of 2022, now naturally the petitioner has to face the show cause notice which is impugned in W.P.No.15932 of 2022, in accordance with law. 6. In that view of the matter, W ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
