https://www.taxtmi.com/caselaws?id=396742 AAR Uttarakhand rejected an application seeking advance ruling on input tax credit admissibility for construction of hotel building and banquet hall. The applicant argued no case was pending in their name on the specific issue. However, the authority found that cases were pending in respective courts on the same issue, making the matter sub-judice under Section 97(2)(d) of the Act, which prohibits admission of applications where questions are pending in other proceedings. en-us Wed, 08 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396742 AAR Uttarakhand rejected an application seeking advance ruling on input tax credit admissibility for construction of hotel building and banquet hall. The applicant argued no case was pending in their name on the specific issue. However, the authority found that cases were pending in respective courts on the same issue, making the matter sub-judice under Section 97(2)(d) of the Act, which prohibits admission of applications where questions are pending in other proceedings. Case-Laws GST Wed, 08 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396742