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Since the matter (Eligibility of ITC on goods/services received for construction of hotel building) is sub-judice therefore advance ruling cannot be given

Input Tax Credit Section 17(5) of CGST Act— the applicant has sought advance ruling on the admissibility of ITC in respect of goods/services received while constructing hotel including restaurant & banquet hall.

Held that—
as the issue in hand i.e. admissibility of ITC on goods /services received for construction of immovable property, is pending before Hon’ble High Court of Uttarakhand.
we find that the authority shall not admit the application where the question raised in the application is pending or decided in any proceedings of an applicant under any of the provisions of this Act.

we observe that all the cases mentioned above are pending in respective courts on the same issue and thus matter is sub-judice. Accordingly application filed by the applicant on same issue is rejected in terms of the provisions of Section 98(2) of the Act.—Vardhan Holidays, In Re… [2020] 26 TAXLOK.COM 021 (AAR-Uttarakhand)