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

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 Prasad, Tarun Gulati, Abhratosh Majumdar, V. Raghuraman, S.K. Bagaria, Sr. Advs. R. Venkatramani, AG (NP) Tushar Mehta, SG(NP) N. Venkatramani, A.S.G. Sanjay Jain, ASG Rupesh Kumar, S.A. Haseeb, Mohd. Akhil, Swarupama Chaturvedi, T.S. Sabarish, Sandeep Padhi, Sabarish Subramanian, Abhishek A. Rastogi, Ms Divya Jain, Anshika Agarwal, Mrs Priyanka Rathi, Ms Ashwini Chandrasekaran, Vinay Saraf, Vipin Jain, Sasi Prabhu, Ankit Agarwal, Ashwini Chandrasekaran, Ankush Mangal, Tushar Srivastava, S. Sukumaran, Anand Sukumar, Bhupesh Kr. Pathak, Ms Nitya Thakur, Ms Swati Vaibhav, Ms Shruti Vaibhav, Sandhya Raghuraman, Ms Arati Debanath, Alok Kumar, Ms Rashi Ram Pal, J.K. Mittal, Ms Vandana Mittal, Ms Aashna Suri, Dr Karnika Dubey, Kumar Ajit Singh, Manish Rastogi, Ms Ankita Prakash, Advs. Ms Mannat Waraich, Ravi Bharuka, Pallav Mongia, Nikhil Jain, Ms Meera Mathur, Prasenjeet Mohapatra, Suvendu Suvasis Dash, Shivam Batra, Rahul Jain, Vikas Mehta, Nagarkatti Kartik Uday, Kishore 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.