https://www.taxtmi.com/caselaws?id=786429 An advance ruling under the CGST framework cannot be entertained for transactions already completed before filing; where assignment of leasehold rights, transfer of possession and full payment were concluded prior to the application, the supply is not a transaction "being undertaken or proposed to be undertaken" under Section 95(a), so questions on taxability of land development charges and entitlement to input tax credit fall outside the AAR's remit and the application is not maintainable. en-us Fri, 05 Dec 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786429 An advance ruling under the CGST framework cannot be entertained for transactions already completed before filing; where assignment of leasehold rights, transfer of possession and full payment were concluded prior to the application, the supply is not a transaction "being undertaken or proposed to be undertaken" under Section 95(a), so questions on taxability of land development charges and entitlement to input tax credit fall outside the AAR's remit and the application is not maintainable. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786429