M/S. Laxmi Infobahn Technology Park LLP vs. Union Of INDIA
Held
The High Court disposed of the writ petitions by permitting the petitioner to file appropriate applications before the jurisdictional officer. The jurisdictional officer was directed to decide these applications in light of the Supreme Court's judgment in Civil Appeal No. 2948 of 2023.
Facts
The petitioner sought to declare Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017, as illegal and violative of Article 14 of the Constitution. They also prayed for permission to avail input tax credit on works contract services and renting of immovable property services.
Key Issues
The primary issue was the legality and constitutional validity of Section 17(5)(c) and 17(5)(d) of the CGST Act, 2017, concerning the availment of input tax credit for specific services.
Sections Cited
Section 17(5)(c), Section 17(5)(d)
AI-generated summary — verify with the full judgment below
[ 3411 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENry FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRIJUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NOs: 10861 & 10867 0F 2020 W.P.No.10861 OF 2020 Between: ...PETITIONER M/s. Laxmi lnfobahn Technology Park LLP,, Having its registered office at Laxmi pVber Cenqe, 8-2-682, Road No 12r Banjara Hilts;Hydera-bad, Represented by it Authorised Signatory Sri N: Srinivas, S/o. Late N.satyariarayana Rao; aged about'61 years, R/o. Flat No. 410, Mount Santoshi Apartm-ents, Mayuri Margl Begumpet, Hyderabad -500016. AND 1 5 2 U-nion of lndia, represented by its Secretary, Ministry of Finance (Department of Revenue) No. '137, North Block, New Deihi - 110 dO1 GST Council, represented by its Secretary, Sth Floor, Tower ll, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi - 110 001 .
Central Board of lndirect Taxes and Customs, Represented by its Chairman, Ministry of Finance, Department of Revenue, North Block, Ni:w Delhi - 110
The State of Telangana, R Revenue (Commercial Taxes) Burgula Rama Kris
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