Case Law Details
Case Name : In re Kolte Patil Developers Ltd (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Kolte Patil Developers Ltd (GST AAR Maharashtra)
Applicant asked ‘What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation (after discussion with customer).’
AAR held that questions posed before us are not the questions in respect of which an Advance Ruling can be sought under the GST Act. In view thereof, the impugned application is not maintainable. No proceedings of Advance Ruling under the GST Act lie in the instant case. For...
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Per own thoughts (:
“AAR cannot explain…” ?!
On one’s reading, as understood, what the AAR seems to have, in fact, held is to the effect that the question /issue taken up for a Ruling is not within the scope of the powers vested in the Authority by the governing law – Agree ?
Premised so, what is not understood is ,- why then such a lengthy ORDER was called for ?