HC allows set off of ITC received from Construction against GST Payable on Rent

By Editor4 Goods and Services Tax Judiciary April 17, 2019 1 comment

Case Name: Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Orissa High Court

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Advertisement Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court) The case of the petitioners is that the petitioners are mainly carrying on business activity of constructing shopping malls for the purpose of letting out of the same to numerous tenants and lessees. Huge quantities of materials and other inputs in the form of Cement, Sand, Steel, Aluminum, Wires, plywood, paint, Lifts, escalators, Air-Conditioning plant, Chillers, electrical equipments, special facade, DG sets, transformers, building automation systems etc and also ser...

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