Case Law Details
Case Name : In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra)
Related Assessment Year :
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In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra)
The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out by the Appellant would amount to supply in terms of Section 7(1)(a) of the CGST Act, 2017, and the same would be liable for GST subject to the condition that the monthly subscription/contribution charged by the society from its members is more than Rs. 7500/- per month per member and the annual aggr...
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The society did not present their case properly…they relied on wrong judgements…
GST CANNOT BE APPLICABLE TO COOP SOC BASED ON SUPREME COURT JUDGEMENTS AND INTERPRETATIONS
I WANT TO ASSIST APSARA SOC IN FILING APPEAL IN HIGH COURT
IMPROMptu
One MoRe stereo- typed Ruling rolled out from the stables of AaaR, Mum; tested ‘ POSITIVE’ in CoV scenario (Advantage FOR NOW, to THE REVENUE)?!?
The POST @ https://taxguru.in/goods-and-service-tax/gst-applicable-housing-scocieties.html and the COMMENT (s ) supplied there under may be looked through for an in-depth understanding and appreciation of the subject Issues (NON-Issue ?!)
It is strange, sad and sounds odd that ,- contrary to one’s belief that any such internal ‘circular’ ( as opposed to a legislative enactment or case law) as herein is binding on / obligingly to be followed only by the lowly assessing officer but not any other )- the AAR so also AAAR, empowered to ‘adjudicate’ following the rudimentary principles of jurisprudence , has chosen to get stuck with it !?!
OVER , with an invite, to GST law Pundits at large, in field practice, for expert thoughts, if any, in a like vein !
courtesy