https://www.taxtmi.com/caselaws?id=427835 Developer's GST liability in a land development agreement was examined by AAR, Telangana. The ruling rejected the landowner's application for advance ruling due to the developer's non-representation. The Authority emphasized that determining a third party's tax liability without their presence is procedurally impermissible, thus dismissing the application under Section 97(1) of TGST Act, 2017. en-us Fri, 15 Jul 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427835 Developer's GST liability in a land development agreement was examined by AAR, Telangana. The ruling rejected the landowner's application for advance ruling due to the developer's non-representation. The Authority emphasized that determining a third party's tax liability without their presence is procedurally impermissible, thus dismissing the application under Section 97(1) of TGST Act, 2017. Case-Laws GST Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427835