IndirectTax

Delhi High Court
Case BriefsHigh Courts

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”.

Delhi High Court
Case BriefsHigh Courts

The Court held that the proceedings initiated in terms of the impugned SCNs and their continuance would be futile and impractical. The impugned SCNs are essentially rendered impotent and would serve no practical purpose.