Page 193 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : VARDHAN HOLIDAYS 127
(d) Admissibility of input tax credit of tax paid or deemed to have been
paid,
(e) Determination of the liability to pay tax on any goods or services or
both,
(f) Whether the applicant is required to be registered,
(g) Whether any particular thing done by the applicant with respect to
any goods or services or both amounts to or results in a supply of
goods or services or both within the meaning of that term.
4. 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.
Accordingly hearing was fixed on 25-2-2020 & on behalf of the applicant Sh.
Ashwarya Sharma, Advocate appeared before the authority and during the
course of hearing Sh. Manish Mishra, DC, SGST-Uttarakhand intimated the au-
thority that on similar issue M/s. Rosewood Hospitality (P) Ltd. had filed a writ pe-
tition (WP No. 1898/2019) before Hon’ble High Court of Uttarakhand. Thus au-
thority 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.
5. Accordingly notice to show cause dated 17-3-2020 was issued to the
applicant wherein they were required to Show Cause to the Advance Ruling Au-
thority, Uttarakhand, Dehradun within fifteen days of receipt of this notice as to
why the said application filed by them should not be rejected as per proviso to
Section 98(2) of the Act.
6. The personal hearing in the instant case was fixed on 15-6-2020
which was attended by Sh. Ashwarya Sharma, Advocate on behalf of the appli-
cant, via video conferencing. During the course of hearing proceedings he reiter-
ated the submissions filed vide letter dated 26-5-2020 and also submitted that the
appeal in the matter of CCE v. Safari Retreats (P) Ltd. & Others is only admitted by
the Hon’ble Supreme Court [2020 (32) G.S.T.L. J120 (S.C.)] and there is no stay of
said judgment & accordingly, the decision of Hon’ble Odisha High Court [2019
(25) G.S.T.L. 341 (Ori.)] is binding precedent as on date. However Ms. Preeti
Manral, DC, SGST-Uttarakhand submitted that the appeal in the case of M/s. Sa-
fari Retreats (P) Ltd. is pending before Hon’ble Supreme Court and thus ITC in
question should not be allowed under Section 17(5) of the Act. The submissions
dated 26-5-2020 of the applicant are summarized as under
(a) That they are engaged in the business of supply of services of ac-
commodation, restaurant & renting of immovable property.
(b) That one portion of hotel including restaurant & banquet is under
construction and has incurred huge cost for such construction
which also include huge amount of GST paid on purchase of
goods/services. The availability of ITC under GST is extended to all
inputs/input services which are used by the registered person in
the course or furtherance of business but. Section 17(5) of the Act re-
stricts the ITC on the same. Thus they sought clarification in this re-
gard.

GST LAW TIMES  3rd September 2020  209