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Petitioner challenged Section 17(5)(d) of the CGST Act, to the extent it debars Input Tax Credit on construction of Immovable Property.

Section 17 of the CGST Act, 2017 — ITC on Telecommunication Towers — The petitioner challenged the inquiry letter dated 29th July, 2019 issued by respondent and subsequent proceedings thereunder, as also the legality of Explanation to Section 17(5)(d) of the Act to the extent it excludes ‘telecommunication towers’ from the meaning of the term ‘Plant and Machinery’. Petitioner sought to challenge Section 17(5)(d) of the Act, to the extent it debars ITC on construction of Immovable Property. The court observed that they are not inclined to interfere with the inquiry letter dated 29th July, 2019 as well as the proceedings initiated under the said letter. However, this Court shall examine the legality and validity of Explanation to Section 17(5)(d) of the Act. Held that:-The Hon’ble High Court issued notice for listing on 20th November, 2020.