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Order of demand set aside and remanded as authority failed to apply functionality test prescribed by the Supreme Court in Safari Retreats (P.) Ltd. while interpreting Section 17(5)(d) of the CGST Act

Case Summary: M/s Vidyashilp India Pvt. Ltd. v. Joint Additional Commissioner of Central Tax, Bengaluru North CommissionerateHigh Court of Karnataka, BengaluruWrit Petition No. 4835 of 2025 (T-RES)Date of Judgment: 05 March 2025Category: Input Tax Credit – Construction of immovable property – Functionality test under Section 17(5)(d) of the CGST ActRelevant Sections: Sections 9, 16 & 17(5) of the…

#CGST Act #construction #Functionality Test #GST Law #High Court #Input Tax Credit #Leasing #Safari Retreats #Section 17(5)(d)#Tax Judgment

Notice under Section 17(5) quashed; case remanded as functionality test must determine whether school building qualifies as “plant” under GST.

Case Title: M/s SBS Schooling Faridkot v. State of Punjab & OthersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP-22846-2024 (O&M)Date of Judgment: 28 November 2024Category: Input Tax Credit (ITC) – Blocked Credits under Section 17(5)Relevant Sections: Sections 16(4), 17(5)(c), and 17(5)(d) of the CGST Act, 2017; Clauses (2) and (5) of Schedule II Facts (Para 1–2) M/s SBS…

#Functionality Test #GST #GST Case Law #Input Tax Credit #ITC on construction #Punjab and Haryana High Court #Safari Retreats #Section 17(5)

Challenge to Section 17(5)(c) and (d) of CGST Act rejected as Supreme Court upheld constitutional validity; Gujarat High Court disposes petition granting liberty to contest SCN on merits

Case Details Case Title: Sankalp In & Anr. v. Union of India & Ors.Court: High Court of Gujarat, AhmedabadPetition No.: R/Special Civil Application No. 13606 of 2023Date of Judgement: 25 October 2024Category of Dispute: Input Tax Credit (blocked credit under Section 17(5))Relevant Sections: Section 16, Section 17(5)(c) & (d) of the CGST Act, 2017; Schedule II; functional test principle Facts…

#CGST Act #Functionality Test #GST ITC #Gujarat High Court #input tax credit disputes #Safari Retreats case #Section 17(5)

Unified functional testing

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#function tests #functional tests #functionality test #testing for functionality

Functional testing

Quality assurance (QA) functional testing is basically used to check if the tested software corresponds to all requirements. Simply put, it is a type of software test, according to which the system is tested against any functional specification. In fact, it is used to check whether the system’s functions work correctly. This process consists of identification of the functions that the system is supposed to execute, using input data in order to define the output and comparing actual results with the expected ones. Here black-box testing technique is applied, and thus, it is not crucial for the tester to understand precisely the system’s internal logic, as functional testing simply examines what the system does, not how it does it, thus the focus lies strictly on inputs and outputs. Functional testing may also be categorized into different types including regression, usability, sanity and smoke testing. Read the full article

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