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SAFARI RETREATS PRIVATE LIMITED AND ANOTHER vs. CHIEF COMMISSIONER OF CENTRAL GOODS & SERVICE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

K.S. JHAVERI
K.R. MOHAPATRA
Pet. Counsel
S. Ganesh
Bibekananda Mohanti
A.k. Samal
Res. Counsel
Tushar Kanti Satapathy
D. Behura

Petitioner / Applicant

SAFARI RETREATS PRIVATE LIMITED AND ANOTHER

Respondent CHIEF COMMISSIONER OF CENTRAL GOODS & SERVICE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date Apr 17, 2019
Order No.

W.P.(C) No.20463 OF 2018

Citation

2019(4) TAXREPLY 2241
Original Order
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ORDER

ORDER K.S. JHAVERI, C.J. By way of this writ petition the petitioners have challenged the action of the opposite parties whereby the opposite parties without considering the provisions under Section 17 (5)(d) of the Central Goods and Services Tax Act (in short “the CGST Act”) held that the provisions of the CGST Act is not applicable in the case of construction of immovable property intending for letting out for rent. 2. 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 façade, DG sets, transformers, building automation systems etc and also services in the form of consultancy service, architectural service, l....

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