https://www.taxtmi.com/caselaws?id=449556 The AAR, UP dismissed an advance ruling application filed by a service recipient regarding taxability of leasehold land sale activities. The Authority held that under Section 95 of CGST Act 2017, only suppliers of goods/services can file applications for advance ruling, not service recipients. Since the applicant was receiving services from another entity rather than supplying them, they lacked standing to seek advance ruling. The application was rejected on jurisdictional grounds without examining the merits of the taxability question raised. en-us Fri, 22 Sep 2023 00:00:00 +0530 Mon, 28 Apr 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449556 The AAR, UP dismissed an advance ruling application filed by a service recipient regarding taxability of leasehold land sale activities. The Authority held that under Section 95 of CGST Act 2017, only suppliers of goods/services can file applications for advance ruling, not service recipients. Since the applicant was receiving services from another entity rather than supplying them, they lacked standing to seek advance ruling. The application was rejected on jurisdictional grounds without examining the merits of the taxability question raised. Case-Laws GST Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449556