Oct 12, 2025
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…