M/S. Gajanan Minerals Private ... vs The Union Of India & Ors
2023 Latest Caselaw 219 Jhar

              IN THE HIGH COURT OF JHARKHAND AT RANCHI
                           W.P.(T) No. 2628 of 2020
        M/s. Gajanan Minerals Private Limited          --- --- Petitioner
                                        Versus
        The Union of India & Ors.                   --- --- Respondents

                                              .......

CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. Ranjeet Kushwaha, Advocate For the Respondent : Mr. P.A.S. Pati, Sr. S.C. (for CGST)

04/12.01.2023 The virus of Section 17(5)(d) of the CGST Act, 2017 is under challenge in the instant writ petition. Petitioner has been denied the benefit of I.T.C on account of goods and services used for construction of immovable property (other than Plant & Machinery) intended for let out.

Learned counsel for the petitioner submits that the respondent CGST has gone in appeal against the judgment rendered by the Orissa High Court in WPC No. 20463 of 2018 dated 17.04.2019 on the same issue. The said matter is to be listed in the third week of January, 2023 as per the order dated 12.12.2022 passed by the Apex Court in Special Leave to Appeal (C) No. 26696 of 2019. He pray that the matter may be listed thereafter.

In that view of the matter, let the case be listed in the second week of February, 2023.

(Aparesh Kumar Singh, A.C.J.)

(Deepak Roshan, J.) A.Mohanty