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Case Law Details

Case Name : Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court)
Appeal Number : W.P. (C) No. 20463 of 2018
Date of Judgement/Order : 17/04/2019
Related Assessment Year :
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Orissa High Court in the case of M/s. Safari Retreats Private Limited vs. Chief Commissioner of CGST held that Credit on inputs/services used for construction of malls for the purpose of letting out is allowable.

Brief Facts:

> The petitioner is engaged in the business of constructing shopping malls for the purpose of letting out to different tenants.

> The assessee had locally procured input materials and availed professional services for construction purpose and paid CGST and OGST on such purchases.

> The assessee approached revenue authorities for utilization of accumulated ITC of Rs 34 crores for discharging CGST and OGST levied on the rentals received by letting out of shopping mall.

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