Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The AAAR determined that the appeal was not maintainable as the AAR had failed to address three questions in its original ruling. Since the questions regarding GST on developed plot sales, development services to landowners, transfer of development rights, valuation of services, and timing of tax payments were interlinked, the AAAR could not effectively decide on the partial ruling. Despite Section 101 of CGST Act, 2017 lacking explicit remand provisions, the AAAR set aside the lower authority's order and remanded the matter to the AAR for fresh consideration to ensure complete adjudication of all interrelated questions.
The AAAR determined that the appeal was not maintainable as the AAR had failed to address three questions in its original ruling. Since the questions regarding GST on developed plot sales, development services to landowners, transfer of development rights, valuation of services, and timing of tax payments were interlinked, the AAAR could not effectively decide on the partial ruling. Despite Section 101 of CGST Act, 2017 lacking explicit remand provisions, the AAAR set aside the lower authority's order and remanded the matter to the AAR for fresh consideration to ensure complete adjudication of all interrelated questions.
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