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ITC on input goods and services utilised for construction of mall to let out on annual rent.

Input Tax Credit — The challenge was made to the provision of Section 17(5)(C) and (D) of the Central Goods and Services Act 2017, on the ground of double taxation and being discrimination in the violation of Article 14 of the Constitution of India for the reason that though petitioner-Company is similarly situated with the other establishments, the credit of the input goods and services utilised for construction of malls to let it out on annual rent, is denied. Notice issued to the Attorney General of India. — Hinganghat Integrated Textile Park Private Limited Vs. Union of India And Ors. [2019] 17 TAXLOK.COM 043 (Bombay)

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