Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax
Date: April 17, 2019
Subject Matter
GST paid on construction of shopping mall intended to be let out eligible for ITC
Summary
One of the large shopping mall constructed by the petitioner No.1 Company at Esplanade, 721 Rasulgarh, Bhubaneshwar, Khordha, Odisha has been completed recently and the petitioner No.1 has made necessary arrangement for letting out different units of…
By way of this writ petition the petitioners have challenged the action of the opposite parties whereby the opposite parties without considering the provisions–under–Section 17 (5)(d) of the Central Goods and Services Tax Act (in short “the CGST Act”) held that the provisions of the CGST Act is not applicable in the case of construction of immovable property intending for l…