Court to examine legality of Section 17(5)(d) of Central Goods and Services Tax Act, 2017, along with similar writ petitions.

M/S. BHARTI AIRTEL LIMITED vs. UNION OF INDIA & ORS.-(GST HC Cases)

Assessee Apportionment of credit and blocked credits — Writ petition filed challenging inquiry letter issued and subsequent proceedings thereunder — Assesse sought to challenge Section 17(5)(d) of Central Goods and Services Tax Act, 2017, to extent it debars ITC on construction of Immovable Property — Court not inclined to interfere with inquiry letter as well as proceedings initiated — Court to examine legality of Section 17(5)(d) of Central Goods and Services Tax Act, 2017, along with similar writ petitions — Notice issued — Matter listed for hearing on further date.

C.M.Nos.21044-21045/2020

Exemption allowed, subject to all just exception.

Accordingly, the applications stand disposed of.

W.P. (C) 5817/2020 & C.M.No.21043/2020

The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

After extensive hearing, this Court is not inclined to interfere with the inquiry letter dated 29th July, 2019 as well as the proceedings initiated under the said letter. However, this Court shall examine the legality and validity of Explanation to Section 17(5)(d) of the CGST Act along with similar writ petitions, i.e. Riveria Commercial Developers v. UOI W.P.(C) 11633 of 2019, Bamboo Hotel & Global Centre (Delhi) Pvt Ltd v. UOI W.P.(C) 5457 of 2019 and Delhi International Airport Ltd v. UOI and others W.P.(C) 4683 of 2020. It is clarified that there is no stay of the letter dated 29th July, 2019.

Issue notice.

Mr.Ravi Prakash, Advocate accepts notice on behalf of respondent no.1, Mr.Harpreet Popli, Advocate accepts notice on behalf of respondent no.2 and Mr.Harpreet Singh, Advocate accepts notice on behalf of respondent nos.3 & 4. They pray for and are permitted to file their counter- affidavits within a period of four weeks. Rejoinder-affidavits, if any, be filed before the next date of hearing.

List on 20th November, 2020.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J

SANJEEV NARULA, J

AUGUST 31, 2020

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C.M.Nos.21044-21045/2020 
Exemption allowed, subject to all just exception.
Accordingly, the applications stand disposed of. 
W.P. (C) 5817/2020 &amp; C.M.No.21043/2020 
The petition has been listed before this Bench by the Registry in view
of the urgency expressed therein. The same has been heard by way of video
conferencing.

Present writ petition has been filed challenging the inquiry letter dated
29th July, 2019 issued by respondent no.3 and subsequent proceedings
thereunder, as also the legality of Explanation to Section 17(5)(d) of the
Central Goods and Services Tax Act, 2017 (for short 'CGST Act') to the
extent it excludes 'telecommunication towers' from the meaning of the term
'Plant and Machinery'. Petitioner further seeks to challenge Section 17(5)(d) of the CGST Act, to the extent it debars Input Tax Credit on construction of Immovable Property. 
After extensive hearing, this Court is not inclined to interfere with the
inquiry letter dated 29th July, 2019 as well as the proceedings initiated under the said letter. However, this Court shall examine the legality and validity of Explanation to Section 17(5)(d) of the CGST Act along with similar writ petitions, i.e. Riveria Commercial Developers v. UOI W.P.(C) 11633 of 2019, Bamboo Hotel &amp; Global Centre (Delhi) Pvt Ltd v. UOI W.P.(C)
5457 of 2019 and Delhi International Airport Ltd v. UOI and others
W.P.(C) 4683 of 2020. It is clarified that there is no stay of the letter dated 29th July, 2019. 
Issue notice. 
Mr.Ravi Prakash, Advocate accepts notice on behalf of respondent
no.1, Mr.Harpreet Popli, Advocate accepts notice on behalf of respondent
no.2 and Mr.Harpreet Singh, Advocate accepts notice on behalf of
respondent nos.3 &amp; 4. They pray for and are permitted to file their counter-
affidavits within a period of four weeks. Rejoinder-affidavits, if any, be
filed before the next date of hearing. 
List on 20th November, 2020.

The order be uploaded on the website forthwith. Copy of the order be
also forwarded to the learned counsel through e-mail.
 
MANMOHAN, J

SANJEEV NARULA, J

AUGUST 31, 2020

C.M.Nos.21044-21045/2020 
Exemption allowed, subject to all just exception.
Accordingly, the applications stand disposed of. 
W.P. (C) 5817/2020 & C.M.No.21043/2020 
The petition has been listed before this Bench by the Registry in view
of the urgency expressed therein. The same has been heard by way of video
conferencing.

Present writ petition has been filed challenging the inquiry letter dated
29th July, 2019 issued by respondent no.3 and subsequent proceedings
thereunder, as also the legality of Explanation to Section 17(5)(d) of the
Central Goods and Services Tax Act, 2017 (for short 'CGST Act') to the
extent it excludes 'telecommunication towers' from the meaning of the term
'Plant and Machinery'. Petitioner further seeks to challenge Section 17(5)(d) of the CGST Act, to the extent it debars Input Tax Credit on construction of Immovable Property. 
After extensive hearing, this Court is not inclined to interfere with the
inquiry letter dated 29th July, 2019 as well as the proceedings initiated under the said letter. However, this Court shall examine the legality and validity of Explanation to Section 17(5)(d) of the CGST Act along with similar writ petitions, i.e. Riveria Commercial Developers v. UOI W.P.(C) 11633 of 2019, Bamboo Hotel & Global Centre (Delhi) Pvt Ltd v. UOI W.P.(C)
5457 of 2019 and Delhi International Airport Ltd v. UOI and others
W.P.(C) 4683 of 2020. It is clarified that there is no stay of the letter dated 29th July, 2019. 
Issue notice. 
Mr.Ravi Prakash, Advocate accepts notice on behalf of respondent
no.1, Mr.Harpreet Popli, Advocate accepts notice on behalf of respondent
no.2 and Mr.Harpreet Singh, Advocate accepts notice on behalf of
respondent nos.3 & 4. They pray for and are permitted to file their counter-
affidavits within a period of four weeks. Rejoinder-affidavits, if any, be
filed before the next date of hearing. 
List on 20th November, 2020.

The order be uploaded on the website forthwith. Copy of the order be
also forwarded to the learned counsel through e-mail.
 
MANMOHAN, J

SANJEEV NARULA, J

AUGUST 31, 2020

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Rule - 17, Assignment of Unique Identity Number to certain special entities (CG…

Court to examine legality of Section 17(5)(d) of Central Goods and Services Tax Act, 2017, along with similar writ petitions.