2022 (9) TMI 780

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....CT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. Mr. Murthy Mohan Rao, Office No.G-3, Ground Floor Flat No. 501, Santhosh Residency, F-61, Madhura Nagar, SR Nagar, Hyderabad 500 038 (Un- Registered) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is ....

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....g before any authority under any provisions of the GST Act. The application is therefore, admitted. 4. Brief facts of the case: M/s. Murthy Mohan Rao is an individual owning land in Ravindra Co-operative Housing Society, Serilingampally Mandal, Ranga Reddy District. They have entered into an development agreement with M/s. Ayyanna Infra Private Limited for construction of residential units w....

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....ly Sri Venkata Prasad, CA attended the personal hearing held on 27.04.2022. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That, the applicant is the owner of the land and has entered into a JDA and 'land owner promoter. 2. That, the applicant is desirous of ascertaining the liability of the builder promoter reg....