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SBS SCHOOLING FARIDKOT vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Sandeep Goyal
Saurabh Kapoor
Res. Counsel
Ajay Kalra

Petitioner / Applicant

SBS SCHOOLING FARIDKOT
Respondent STATE OF PUNJAB AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Nov 28, 2024
Order No.

CWP-22846-2024 (O&M)

Citation

2024(11) TAXREPLY 12270
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ORDER

ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. The issue raised by the petitioner in the present petition assailing the vires of Section 17(5)(c) and 17(5)(d) of the Central GST Act/Punjab GST Act, 2017, is no more res integra in view of the judgment passed by the Supreme Court in Chief Commissioner of Central Goods and Service Tax vs. Safari Retreats (P.) Ltd., [2024] 167 taxmann.com 73 (SC), wherein the Supreme Court has concluded as under : “65. Some of our conclusions can be summarised as under: a. The challenge to the constitutional validity of clauses (c) and (d) of Section 17(5) and Section 16(4) of the CGST Act is not established; b. The expression "plant or machinery" used in Section 17(5)(d) cannot be given the same meaning as the expression "plant and machinery" defined by the explanation to Section 17; c. The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant ....

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