SLP to be Granted against Order of Orissa HC in Case of Safari Retreats: SC

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  • Last Updated on 20 April, 2023

Safari Retreats Case

Case Details: Chief Commissioner of Central Goods and Service Tax v. Safari Retreats (P.) Ltd. - [2023] 149 taxmann.com 319 (SC)

Judiciary and Counsel Details

    • Aniruddha Bose & Sudhanshu Dhulia, Jj.
    • Arijit PrasadTarun GulatiAbhratosh MajumdarV. RaghuramanS.K. Bagaria, Sr. Advs. R. Venkatramani, AG (NP) Tushar Mehta, SG(NP) N. Venkatramani, A.S.G. Sanjay Jain, ASG Rupesh KumarS.A. HaseebMohd. AkhilSwarupama ChaturvediT.S. SabarishSandeep PadhiSabarish SubramanianAbhishek A. RastogiMs Divya JainAnshika AgarwalMrs Priyanka RathiMs Ashwini ChandrasekaranVinay SarafVipin JainSasi PrabhuAnkit AgarwalAshwini ChandrasekaranAnkush MangalTushar SrivastavaS. SukumaranAnand SukumarBhupesh Kr. PathakMs Nitya ThakurMs Swati VaibhavMs Shruti VaibhavSandhya RaghuramanMs Arati DebanathAlok KumarMs Rashi Ram PalJ.K. MittalMs Vandana MittalMs Aashna SuriDr Karnika DubeyKumar Ajit SinghManish RastogiMs Ankita Prakash, Advs. Ms Mannat WaraichRavi BharukaPallav MongiaNikhil JainMs Meera MathurPrasenjeet MohapatraSuvendu Suvasis DashShivam BatraRahul JainVikas MehtaNagarkatti Kartik UdayKishore Kunal and Mukesh Kumar Maroria, AOR’s for the Appellant.

Facts of the Case

The Honorable High Court of Orissa had earlier held that the taxpayers would be entitled to utilise input credit tax charged on purchases made in construction of shopping mall for set off against GST payable on rent received from tenants.

Supreme Court Held

The revenue filed Special Leave Petition (SLP) against this decision before the Apex Court and challenged the order. The Honorable Supreme Court granted SLP and listed the matter on April 20th, 2023 in the regular hearing list.

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