https://www.taxtmi.com/caselaws?id=390359 The appeal was dismissed due to a delay in filing beyond the statutory period, with the Appellate Authority citing the inability to condone the 77-day delay. Consequently, the issue of the applicability of GST on partially constructed flats was not further deliberated, and the ruling of the Karnataka Authority for Advance Ruling, which determined GST applicability based on the stage of completion and customer identification, remains in effect. en-us Tue, 24 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390359 The appeal was dismissed due to a delay in filing beyond the statutory period, with the Appellate Authority citing the inability to condone the 77-day delay. Consequently, the issue of the applicability of GST on partially constructed flats was not further deliberated, and the ruling of the Karnataka Authority for Advance Ruling, which determined GST applicability based on the stage of completion and customer identification, remains in effect. Case-Laws GST Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390359