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2018 (12) TMI 1355 - AAR - GSTMaintainability of Advance Ruling application - admissibility u/s 97 (2) of CGST Act - Levy of GST - retention of amount on cancellation of flats - What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime? Held that:- The questions posed before us are not the questions in respect of which an Advance Ruling can be sought under the GST Act. In view thereof, the impugned application is not maintainable - No proceedings of Advance Ruling under the GST Act lie in the instant case. Ruling:- The application for advance ruling is rejected being non-maintainable.
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