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 CGS
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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