Chhattisgarh HC Dismisses Writ Challenging Constitutional Validity of Clauses (c) and (d) of Section 17(5) of CGST Act, 2017

J.K. Lakshmi Cement Ltd. Vs Union of India (Chhattisgarh High Court) J.K. Lakshmi Cement Ltd. filed a writ petition before the Chhattisgarh High Court challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017. These clauses pertain to restrictions on claiming input tax credit (ITC) on certain goods and services, including those related to construction activities. The petitioner argued that these provisions were unconstitutional, but the government advocate pointed out that the issue had already been settled by the Sup...