Case Law Details
In re Shivam Developer (GST AAR Gujarat)
Applicant have not submitted sufficient documents to decide the Ruling on the question sought for, therefore we are not inclined to pronounce the Ruling in absence of proper documents. We are of the view that the ruling can be pronounced on the basis of proper documents in support of the questions and not on simple facts and assumptions. Hence application is not maintainable in view of the above discussion.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT
M/s Shivam Developer (for the sake of brevity referred as the applicant”) is a partnership firm and is engaged in the business of construction & development of real estate project. The applicant has started a new project namely -Shivvay Landmark” duly registered under the provisions of RERA 2016 which consists of construction of shops, duplexes & flats. As per the approved layout plan & commencement certificate issued by the competent authority (Vadodara Municipal Corporation), total carpet area of all the units in the project is 7406.99 Square Meters. Type wise summary of carpet area of the project is as under:
