CGSTAct Archives | SCC Times

Telecommunication towers not ‘immovable property’ under Section 17(5)(d) of CGST Act; Delhi High Court quashes ₹5454 crore GST demand

The expression “plant and machinery” has been defined by the Explanation appearing in Section 17(5) of CGST Act to mean apparatus, equipment and machinery fixed to earth by foundation or structural support. However, it specifically excludes telecommunication towers from the ambit of the expression “plant and machinery”.

Case Briefs High Courts

‘Matters casting financial liabilities or penal consequences cannot be kept pending for years’; Delhi High Court quashes decade long delayed show cause notices

A statutory authority when faced with such a challenge would be obligated to prove that it was either impracticable to proceed or it was constricted by factors beyond its control which prevented it from moving with reasonable expedition.