Home Case Index All Cases GST GST + AAR GST - 2022 (12) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 513 - AAR - GSTLevy of GST - Supply or not - assignment/transfer of leasehold rights in land & structures standing there by the applicant to M/s. Greenscape IT Park LLP - time of supply of services - HELD THAT:- As per the provisions of Section 13 (2) of GST Act, the time of supply of services in the instant case is the date of receipt of payment by the applicant and as per the submissions made by the applicant, the date of receipt of payment against the impugned supply of services is much prior to the date of filing of the subject application. In view of the same we find that the supply has been completed prior to the date of filing of the subject application. It is found that on the date on the filing of the subject application the subject supply was already completed (in all respects) and was neither being undertaken, nor was proposed to be undertaken - the applicant/application does not satisfy the conditions of Section 95 of the CGST Act, 2017 and the application is, therefore, rejected as being not maintainable. Application dismissed.
|