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Section 98(6): AAR bound to dispose Application within 90 days of receipt

Case Law Details

Case Name
In re DLF Limited (GST AAR Haryana)
Date of Judgement/Order
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In re DLF Limited (GST AAR Haryana) Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected under Section 98(2) of the CGST/HGST Act. Read AAAR Order : GST on PLS collected along with consideration for sale of properties FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA The application were seeking Advance Ruling was filed on 18.06.2019. The applicant is developer who construc...
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