Delhi HC issues notice on plea by Bharti Airtel challenging CGST provisions
After Bharti Airtel Ltd. filed a petition with the Delhi High Court challenging an inquiry letter and subsequent proceedings, as also the legality of explanation to Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 (CGST Act), the Delhi High Court has issued notices to the Centre and other respondents. Bharti Airtel challenged Section 17(5)(d) of the CGST Act, to the extent...
After Bharti Airtel Ltd. filed a petition with the Delhi High Court challenging an inquiry letter and subsequent proceedings, as also the legality of explanation to Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 (CGST Act), the Delhi High Court has issued notices to the Centre and other respondents. Bharti Airtel challenged Section 17(5)(d) of the CGST Act, to the extent it debars input tax credit on construction of immovable property.
The petitioners have prayed to file their counter-affidavits within a period of four weeks. Rejoinder-affidavits, if any, will also be filed before the next date of hearing. The next date of hearing is on 20 November.
After an extensive hearing, the Court declined to interfere with the inquiry letter dated 29 July, 2019 as well as the proceedings initiated under the said letter and also clarified that there is no stay of the letter dated 29 July, 2019.
However, the Court shall examine the legality and validity of explanation to Section 17(5)(d) of the CGST Act along with similar writ petitions.