Durga Projects and Infra Structure Private Limited ., In re
Date: December 24, 2019
Subject Matter
Appellate Authority for advance ruling cannot entertain an appeal under Section 100 of the CGST Act beyond the period of 60 days
Summary
a) In respect of Partially completed flats having identified customers before GST regime, the Applicant is liable to pay service tax under the Finance Act 1994 proportionate to the services provided up to 30.06.2017 and from 01.07.2017 onwards…
1. The Appellant is a company engaged in construction and sale of residential apartments. The Appellant has executed projects under JDA with Landowners for an agreed ratio of built up area. Construction was commenced during pre-GST period and continued under GST regime. With the implementation of GST, the appellant filed an application on 25.04.2018 before the Karnataka Authority for Advance Rulin…