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2020 (11) TMI 1069 - AAAR - GSTRejection of application for Advance Ruling by the AAR as sub-judice - Input Tax Credit - Authority for Advance Ruling observed that on the issue of admissibility of ITC in respect of goods/ services received while constructing Hotel including restaurant & banquet hall, on which applicant has sought advance ruling, is pending HELD THAT:- The appellant's contentions about the interpretation of the term "an applicant" used in Section 98(2) of CGST Act 2017. English has two articles, the and a an. The is used to refer to specific or particular nouns; a/an is used to modify non-specific or non-particular nouns. The is called definite article and a/an is called the indefinite article. The use of the article 'an' before the noun applicant is meant to denote non-specific. In other words, the term "an applicant' has to mean any applicant and not a particular applicant. Thus. The interpretation of 'an applicant' made by the AAR in their Ruling cannot be faulted. In fact, in spite of being pointed out by the appellant about the show cause notice mentioning only two issues in common with the writ, it appears that the applicant was summarily rejected without in depth scrutiny. The Ruling is set aside and the matter is remanded for fresh consideration.
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