It is evident from the application that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. Hence, the applicant's plea for admission of his application for advance ruling is rejected.
Authority for Advance Ruling — Land Purchase --– The applicant is an association formed by a group of members for the following purposes such as, purchase of land; division of land into plots of identical sizes and transfer of the said plots to the individual members; monitoring and supervision of construction of shops and transferring them to the members as stipulated by the financing bank. The applicant sought an advance ruling as to whether the activities of the applicant can be considered as supply of goods and/or services under the Acts. If not, whether the applicant is required to obtain registration under the said Acts. The authority observed that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. Hence, the applicant's plea for admission of his application for advance ruling in terms of provisions of sub section (2) of Section 98 of Act, 2017 is rejected.
Held that:- The Hon’ble Authority for Advance Ruling not admitted the application.
It is evident from the application that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. Hence, the applicant's plea for admission of his application for advance ruling is rejected.
Authority for Advance Ruling — Land Purchase --– The applicant is an association formed by a group of members for the following purposes such as, purchase of land; division of land into plots of identical sizes and transfer of the said plots to the individual members; monitoring and supervision of construction of shops and transferring them to the members as stipulated by the financing bank. The applicant sought an advance ruling as to whether the activities of the applicant can be considered as supply of goods and/or services under the Acts. If not, whether the applicant is required to obtain registration under the said Acts. The authority observed that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. Hence, the applicant's plea for admission of his application for advance ruling in terms of provisions of sub section (2) of Section 98 of Act, 2017 is rejected.
Held that:- The Hon’ble Authority for Advance Ruling not admitted the application.