https://www.taxtmi.com/caselaws?id=767943 AAAR held that the appeal was not maintainable as the AAR had not ruled on three of the questions raised, rendering the advance ruling incomplete. Since all questions regarding GST on sale of developed plots, development services, transfer of development rights, valuation, reverse charge liability, and time of payment were interlinked, effective appellate review was impossible without a complete ruling. Although Section 101 CGST Act does not expressly provide for remand, AAAR set aside the AAR order and remanded the matter for fresh consideration and rulings on all questions. en-us Thu, 20 Feb 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767943 AAAR held that the appeal was not maintainable as the AAR had not ruled on three of the questions raised, rendering the advance ruling incomplete. Since all questions regarding GST on sale of developed plots, development services, transfer of development rights, valuation, reverse charge liability, and time of payment were interlinked, effective appellate review was impossible without a complete ruling. Although Section 101 CGST Act does not expressly provide for remand, AAAR set aside the AAR order and remanded the matter for fresh consideration and rulings on all questions. Case-Laws GST Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767943