The brief facts of the present case are that the Applicant No. 2 (herein-after referred to as the DGAP) vide his Report dated 03.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had subm

Posted in GST | 113 Views

No imposition of the penalty for violation of Section 171(1) of CGST Act before 01.01.2020

Guest 07 September 2020 at 13:31

The brief facts of the present case are that the Applicant No. 2 vide his Report dated 24.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investig

Posted in GST | 94 Views

Upholding the ruling passed under section 98(4) of the CGST Act 2017

Guest 26 August 2020 at 15:23

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 81/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

Posted in GST | 101 Views

Applicability of GST on Land owners share of constructed residential flats, JDA entered before the commencement of construction

Guest 26 August 2020 at 12:40

1. The applicant sought Applicability of GST on Land owners share of constructed residential flats, since Joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and Construct

Posted in GST | 179 Views