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2020 (7) TMI 411 - AAR - GSTInput tax credit - goods/services received for construction of hotel building - work contract service received for construction of hotel building - goods/services received for construction of banquet hall which is rented further to customer - work contract service received for construction of banquet hall which is rented further to customer - scope of plant & machinery’ - inclusion of ‘hotel/banquet’ under section 17 - specified goods viz. Lifts, sanitary items, under ground cables etc - reverse charge mechanism. HELD THAT:- Since applicant has sought advance ruling on admissibility of input tax credit of tax paid or deemed to have been paid , therefore, in terms of said Section 97(2)(d) of the Act, the application filed by the applicant was admitted - Thus authority was of the view that before deciding the application, the fate of said writ petition, whether admitted or otherwise, shall be considered and if any issue is there, notice will be issued and personal hearing would be given. 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. No application shall be rejected under this sub section unless the opportunity of hearing given to the applicant. Where the application is rejected reasons of such rejection shall be specified in the order - as per applicant’s argument their application can be admitted in as much as no case is pending before Hon’ble Court in the name of the applicant on the issue in hand. In this context we find that applicant has been defined under Section 95(c) of the Act which means any person registered or desirous of obtaining registration under this Act. All the cases are pending in respective courts on the same issue and thus matter is sub-judice - Application rejected.
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