Advance Ruling— Section 98 of CGST Act— In the instant case, the applicant submitted that M/sdoon valley logistics, is a Proprietorship Firm of Sh. Rameshwar havelia and has prospected for establishment of a warehouse at Village Kuanwala, Po Harrawala, Dehradun, with a prime objective of leasing the same against rental. 

The applicant' is seeking an advance ruling on the issue as to “Whether the Input Tax Credit on Inputs and Input Services received for development of the said infrastructure by the applicant is admissible to them or not”?

Section 98(2) of the CGST Act, 2017 prescribe that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings.

It is on record that Hon'ble High Court of Odisha's decision in case of Safari Retreats 11 TAXLOK.COM 070 has also been challenged before the Apex Court, which is still pending decision.

Held that— This authority refrain from answering the question raised by the applicant as the matter is sub-judice.