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CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS. vs. M/S SAFARI RETREATS PRIVATE LTD. & ORS.
(Supreme Court)

Hon'ble Judges:

ABHAY S OKA
SANJAY KAROL
Pet. Counsel
Mukesh Kumar Maroria
Res. Counsel
Suvendu Suvasis Dash
Meera Mathur

Petitioner / Applicant

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.

Respondent M/S SAFARI RETREATS PRIVATE LTD. & ORS.
Court

SC (Supreme Court)

Date Oct 3, 2024
Order No.

CIVIL APPEAL NO. 2948 OF 2023 with WRIT PETITION (CIVIL) NOS. 804 of 2022 & 1030 of 2022 CIVIL APPEAL NO. 2949 OF 2023 WRIT PETITION (CIVIL) NOS. 1036 of 2022 & 90 of 2023 WRIT PETITION (CIVIL) NO. 846 of 2023 and WRIT PETITION (CIVIL) NO. 847 of 2023

Citation

2024(10) TAXREPLY 11092
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ORDER

FACTUAL ASPECTS 1. The issues which broadly arise in this group of matters concern clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). There is a challenge to the constitutional validity of the said provision. There is a prayer for reading down the said provision. 2. In Civil Appeal Nos. 2948 and 2949 of 2023, the first respondent is engaged in the construction of a shopping mall for the purpose of letting out premises in the malls to different tenants. Vast quantities of material, inputs and services are required for the construction of the malls in the form of cement, sand, steel, aluminium, wires, plywood, paint, lifts, escalators, air-conditioning plants, electrical equipment, transformers, building automation systems etc., and also consultancy services, architectural services, legal and other professional services, engineering services and other services including the services of a special te....

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