ITC on Leasehold Transfer Not Blocked Credit, Gujarat HC Clarifies Scope of Section 17(5)(d)

Niket Bipinbhai Patel, through Power of Attorney Holder Bipinbhai Madhavbhai Patel Vs. Assistant Commissioner (A.E.), CGST & Central Excise, Vadodara-II Commissionerate (Gujarat High Court)

In Niket Bipinbhai Patel v. Assistant Commissioner (A.E.), CGST & Central Excise (Gujarat High Court), the Court quashed a show cause notice issued under Section 74 of the CGST Act, holding that input tax credit (ITC) availed on charges related to transfer of leasehold rights did not fall within the blocked credit provisions under Section 17(5)(d), which applies only to

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