https://www.taxtmi.com/caselaws?id=372586 The Authority for Advance Ruling concluded that the questions raised regarding the legal procedure for cancellation of flats booked in the pre-GST regime and cancelled in the post-GST regime, GST liability on retention amounts, availability of input tax credit, methodology for availing input tax credit, equating cancellation with downward price revision, and time limitation for refunds were not within the scope of an advance ruling under the GST Act. The application was deemed non-maintainable, and the applicant was advised to seek a refund of excess service tax paid by following the provisions of the existing law. en-us Mon, 24 Sep 2018 00:00:00 +0530 Fri, 28 Mar 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372586 The Authority for Advance Ruling concluded that the questions raised regarding the legal procedure for cancellation of flats booked in the pre-GST regime and cancelled in the post-GST regime, GST liability on retention amounts, availability of input tax credit, methodology for availing input tax credit, equating cancellation with downward price revision, and time limitation for refunds were not within the scope of an advance ruling under the GST Act. The application was deemed non-maintainable, and the applicant was advised to seek a refund of excess service tax paid by following the provisions of the existing law. Case-Laws GST Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372586