New Grounds Cannot Be Raised at Appellate Stage: AAAR Telangana

In re Maddi Seetha Devi (GST AAAR Telangana) In the case of In re Maddi Seetha Devi (GST AAAR Telangana), the Appellate Authority for Advance Ruling (AAAR) examined two key issues raised by the appellant. The appellant sought clarification on whether GST applies when the consideration for a service was received before the enactment of the CGST Act, 2017, under Section 142(11)(b), and whether GST must be paid if the developer has already paid GST on the entire value of a construction complex, including costs incurred for flats transferred to the landowner. Regarding the first issue, the AAAR ru...