The Delhi High Court issued notices to Centre and other respondents on a plea challenging the CGST provisions filed by Bharti Airtel Ltd.
The petitioner had challenged an inquiry letter and subsequent proceedings thereunder, as also the legality of explanation to Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 (CGST Act) and the
Section 17(5)(d) of the CGST Act, to the extent it debars input tax credit on construction of immovable property. The order was passed on Monday.
The court said that it would not be interfering in the proceeding detailed in the inquiry letter and there is no stay either but it would be examining the legality and validity of explanation to Section 17(5)(d) of the CGST Act along with similar writ petitions. The petitioners will be filing their affidavits in four weeks and re-joinder affidavits will be filed before the next date of hearing, November 20.