The Hon’ble Supreme Court of India issued a notice in a matter challenging the decision of the Hon’ble Orissa High Court in Safari Retreats by the Revenue Department, reading down Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and extending credit on input materials/services used in the construction of shopping malls intended for letting out to tenants for commercial purposes; directed the matter to be listed on a non-miscellaneous day in the third week of January, 2023.
A bench of Justice Aniruddha Bose and Justice Sudhanshu Dhulia is hearing the case.
Click Here for a copy of the Supreme Court’s order.
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
Online Recorded GST Course on:
Scrutiny Notices, Assessment, Audit, Inspection, Search, Seizure and Arrest under GST (September, 2022) by CA. Bimal Jain
₹2,499/- Register Now !!
https://www.a2ztaxcorp.in/product/gst-course-new/
- Inclusive of GST
- Recording of 4 Sessions | 12 Hours
- Updated till September 2022
- The validity of the Recorded Session is 3 Months with Unlimited Viewing.
For details, or any queries,
Call us at: 8076563802, 011 42427056 or E-Mail us at: info@a2ztaxcorp.com, intern@a2ztaxcorp.com or Visit: www.a2ztaxcorp.in