Civil Appeal Nos. 2948 of 2023 with Writ Petition (Civil) Nos. 804, 1030, 1036 of 2022 and 90, 846 & 847 of 2023 and C.A. No. 2949 of 2023

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX v. SAFARI RETREATS PVT. LTD.

Supreme Court

Date Issued: 3 October 2024
Source: 2024 (90) G.S.T.L. 3 (S.C.)
Views: 11

Summary

Input Tax Credit - Apportionment of credit and blocked credit - Constitutional validity of clauses (c) and (d) of Section 17(5) of CGST Act, 2017 - Reading down - Right of ITC is a creation of a statute, Legislature can always carve out exceptions to entitlement of ITC - No one can claim ITC as a matter of right unless it is expressly provided in statute - Immovable property and immovable goods for purpose of GST constitute a class by themselves - Clauses (c) and (d) of Section 17(5) ibid apply only to this class of cases - Clauses (c) and (d) of Section 17(5) ibid are constitutionally valid - Plain interpretation of these clauses does not lead to any ambiguity; hence, question of reading down these provisions does not arise - Section 17 of Central Goods and Services Tax Act, 2017. [paras 64, 65] Input Tax Credit - Apportionment of credit and blocked credit - Building vis-à-vis plant - Question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within meaning of expression ‘plant or machinery’ used in Section 17(5)(d) of CGST Act, 2017 is a factual question which has to be determined keeping in mind business of registered…