Blocked credit and construction

Issue familyBlocked credit and construction

Primary lawCGST s.17(5)(c)-(d)

Publication statusIssue map - case propositions source-gated

JurisdictionState-specific High Court authority

Issue map

Apply the exact asset, works-contract, own-account and plant-and-machinery tests.

A High Court decision is binding within its territorial jurisdiction subject to Supreme Court law, larger-bench treatment and the exact statutory version. Decisions from other High Courts may be persuasive but must not be presented as controlling without a hierarchy analysis.

Research checklist

Fix jurisdiction and period.

Identify State/UT, tax period, authority, proceeding and the local GST counterpart.

Locate official judgment.

Capture official High Court PDF, case number, bench, date, coram and paragraph pinpoints.

Map statutory text.

Compare CGST s.17(5)(c)-(d) as decided against the current provision, Rules, notifications and retrospective amendments.

Check appeal status.

Search Supreme Court diary/case status, interim stay, SLP disposal, review and later jurisdictional cases.

Write the application note.

State ratio, fact distinction, hierarchy, survival and the evidence needed for the taxpayer's facts.

Evidence and publication gate

Required field	Release condition
Official PDF	Direct court source archived
Ratio paragraphs	Exact pinpoints and quotation-length control
Later treatment	SLP/review/larger-bench status checked
Current law	Amendment-survival analysis complete
Indexation	Only after legal reviewer approval

Practical example

A taxpayer challenges a GST order on blocked credit and construction. Counsel should not rely on a search-engine summary. The research file must contain the official jurisdictional judgment, the exact paragraphs, the order under challenge, service and hearing evidence, statutory redline and any Supreme Court development.

Official source and validation status

Official High Court judgment search: Open official source

Pinpoint gate: No proposition should be quoted in a live matter until the official PDF, exact paragraph, statutory version and later treatment are captured in the citator register.

Finin2min Q&A

Can the case summary replace the judgment?

No. The full official judgment, exact paragraph and later history control.

What is the amendment-survival test?

Compare the provision and Rule decided with the current text, effective date and retrospective amendments.

How should contrary High Court decisions be handled?

Apply the jurisdictional hierarchy, identify conflict, check Supreme Court treatment and disclose the competing view.