Input Tax Credit — Section 17 of the CGST Act, 2017— on Construction of Immovable Property -- The petitioner challenged the inquiry letter dated 29th July, 2019 and subsequent proceedings, 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’. The Petitioner further challenged Section 17(5)(d) to the extent it debars ITC on construction of Immovable Property. The court observed that not to interfere with the inquiry letter dated 29th July, 2019. However, court shall examine the legality and validity of Explanation to Section 17(5)(d) along with similar writ petitions.
Held that:-The Hon’ble High Court issued notice, listed the matter on 20th November, 2020. — Bharti Airtel Ltd. Vs. Union of India  27 TAXLOK.COM 089 (Delhi)