Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The AAAR dismissed the appellant's appeal, upholding the original ruling. The Authority determined it lacked jurisdiction to decide on taxability under Finance Act, 1994 (service tax), as the appellant sought ruling on pre-GST TDR transactions. The AAAR also declined to consider new grounds introduced in appeal that weren't raised before the original authority, citing precedent from Commissioner of Cust & C Ex, Goa vs Dempo Engineering Works Ltd. The ruling confirmed that transfer of development rights constitutes receipt of consideration by the developer, and GST liability arises at the time of transfer of possession or rights in the constructed property, not when development rights are received. The appeal was dismissed accordingly.
The AAAR dismissed the appellant's appeal, upholding the original ruling. The Authority determined it lacked jurisdiction to decide on taxability under Finance Act, 1994 (service tax), as the appellant sought ruling on pre-GST TDR transactions. The AAAR also declined to consider new grounds introduced in appeal that weren't raised before the original authority, citing precedent from Commissioner of Cust & C Ex, Goa vs Dempo Engineering Works Ltd. The ruling confirmed that transfer of development rights constitutes receipt of consideration by the developer, and GST liability arises at the time of transfer of possession or rights in the constructed property, not when development rights are received. The appeal was dismissed accordingly.
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