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2020 (3) TMI 893 - AAR - GSTMaintainability of application - Input tax credit (ITC) - Restrictions u/s 17(5) - inputs attributable to the renting of immovable property - construction of immovable property intending for letting out for rent - HELD THAT:- It is pertinent to mention here that the Department has filed an appeal under SLP No.26696/2019 before the Hon’ble Supreme Court of India, against the order of the Hon’ble High Court of Orissa in M/S. SAFARI RETREATS PRIVATE LIMITED AND ANOTHER VERSUS CHIEF COMMISSIONER OF CENTRAL GOODS & SERVICE TAX & OTHERS [2019 (5) TMI 1278 - ORISSA HIGH COURT]. Thus the issue is pending before the Hon’ble Supreme Court and therefore the said issue is sub-judice. Therefore the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application is hereby rejected as the issue is pending before the Hon’ble Supreme Court of India and hence is sub-judice.
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