2022 (9) TMI 780

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.... 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 made clear that the provisions of both th....

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.... 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 which will be shared between the applicant and t....

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....uthorized 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 regarding the consideration paid by him by way of handing over land owner portion of the built up ....