Chemizon Private Limited ., In re
Date: July 21, 2026
Subject Matter
Input Tax Credit Not Admissible on Upfront Lease Payment for Land to Construct Immovable Property
Summary
The Appellate Authority for Advance Ruling dismissed the applicant's request regarding the admissibility of refund, citing lack of jurisdiction under Section 97(2) of the CGST Act. However, concerning the admissibility of Input Tax Credit (ITC) on up…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULINGS , UTTARAKHAND This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the Rules made there under filed by M/s Chemizone Private Limited, SIDCUL Industrial Park, Sitargunj, Udham S…