Supreme Court dismisses GST review plea in Safari Retreat case, upholds ITC on leased buildings

The Supreme Court has dismissed a review petition filed by the government in the Safari Retreat case concerning blocked credit under the Goods and Services Tax (GST). Experts say this could affect the implementation of an amendment to the CGST Act, which was introduced to override the Supreme Court’s earlier ruling. “We have gone through the review petition and perused the Judgment and Order dated…