HC: Issues notice in writ challenging blocked credit provisions; Limitation not to affect assessee's claim

P&H HC issues notice in writ challenging blocked credit provisions contained in Section 17(5)(c) & (d) of CGST/HGST Act, 2017 which restricts ITC in respect of works-contract service and immovable property construction; Petitioner argues that restriction contained u/s 17(5)(c) and (d) is arbitrary & violative of Article 14, as it seeks to discriminate between the taxpayers receiving works contract services for providing renting services vis-a-vis those providing w...