Chirantan Enterprises LLP Vs Commissioner CGST And Central Excise (Madhya Pradesh High Court)
Date: October 14, 2024
Subject Matter
ITC on building leased to a school: Matter remanded to check if the building qualifies as a 'Plant'
Summary
In the case of M/s Chirtantan Enterprises LLP v. Commissioner CGST and Central Excise, the Madhya Pradesh High Court dismissed a writ petition from a construction company regarding the Input Tax Credit (ITC) claim on goods used for constructing a bui…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT Heard on the question of admission and interim relief. 2. Petitioner has filed this present petition challenging the validity of show-cause notice No.22/DGGI/RUI/JD/GST/2023-24 dated 11.7.2023 issued by the respondent. 3. Facts of the case, in brief, are that the petitioner is engaged in construction of building and rental “Rental…