GST AAR Rejects Hotel ITC Plea as Enforcement Proceedings Were Already Pending

In re Sky Height Enclave Private Limited (GST AAR West Bengal) The Authority for Advance Ruling, West Bengal rejected an advance ruling application filed by a company engaged in constructing and operating a hotel building after finding that the same issue was already pending before the GST enforcement authorities. The applicant stated that it was constructing a hotel building at Kali Krishna Tagore Street, Kolkata, for providing hotel accommodation, restaurant, banquet, event-related, and contract food services, all of which were proposed to be taxable supplies under GST. The applicant sought ...