Vardhan Holidays ., In re

Date: July 8, 2020

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Vipin Chandra, Amit Gupta
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Subject Matter

Application rejected as similar issue pertaining to another applicant is pending before High Court

Input Tax Credit

Summary

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.  As per applicant’s argument their application can…

1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Vardhan Holidays, Village-Shivlalpur Pandey, Kashipur Road, Ramnagar, Uttarakhand (here in after referred to as ‘the applicant’) is registered with the GSTN having Registration No. 05AAOFV8927H1ZL for providing services…

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