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Petitioner prayed for eligibility of ITC on GST paid on goods/services used in construction of immovable property including civil works used in furtherance of business and where output supplies is subject to the levy of GST

Section 17(5) of the CGST Act, 2017— ITC on Civil work ---The applicant prayed for issuing an order declaring Section 17(5)(c) and 17(5)(d) of Act as arbitrary, unreasonable, discriminatory and ultra vires Article 14 of the Constitution of India; issue an order reading down reading down Section 17(5) (c) and (d) and hold that ITC is available on GST paid on goods/services used in construction of immovable property including civil works used in furtherance of business and where output supplies is subject to the levy of GST; Held that:- The Hon’ble High Court issued notice the Attorney General of India and Advocate General of the State returnable within four weeks.