https://www.taxtmi.com/caselaws?id=788539 An advance ruling application concerning GTA transportation, leasing of agricultural land with or without shed for grazing and sheltering hens, and reverse charge tax liability was not entertained because the applicant was only a recipient of services. The AAR noted that questions on determination of tax liability and notification applicability must relate to services undertaken or proposed to be undertaken by the applicant, and that liability to assess and pay tax in this context rests with the suppliers, not the recipient. The applicant then sought withdrawal of the application, and the AAR allowed the request without examining the merits, disposing of the application as withdrawn. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788539 An advance ruling application concerning GTA transportation, leasing of agricultural land with or without shed for grazing and sheltering hens, and reverse charge tax liability was not entertained because the applicant was only a recipient of services. The AAR noted that questions on determination of tax liability and notification applicability must relate to services undertaken or proposed to be undertaken by the applicant, and that liability to assess and pay tax in this context rests with the suppliers, not the recipient. The applicant then sought withdrawal of the application, and the AAR allowed the request without examining the merits, disposing of the application as withdrawn. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788539