Section 17 of the CGST Act, 2017 —-Input Tax Credit — The applicant challenged the constitutional validity of Section-17(5)(d) of the Act on the ground that the same is ultravires the Articles 14, 19(1)(g), 300A and 265 respectively of the Constitution of India. The court observed that the very same provision of the Act, 2017 was made a subject matter of challenge before the High Court of Orissa in the case of M/s. Safari Retreats Private Limited Vs. Chief Commissioner of Central Goods and Services Tax & Others reported in 105 taxmann.com 324 (Orissa), 11 TAXLOK.COM 070 wherein, the High Court declined to declare Section-17(5)(d) of the Act as ultravires, but thought fit to read it down. One identical petition is pending before this High Court in the case of R.R. Kable Limited Vs. Union of India; Special Civil Application No.16973 of 2019 17 TAXLOK.COM 004.

Held that:- The Hon’ble High Court issued Notice to the respondents, returnable on 06.04.2022.