2023 (8) TMI 1705

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.... Kumar Shukla, Advs. For the Respondents : Mr. Ravi Prakash, CGSC with Mr. Farman Ali & Ms. Usha Jamnal, Advs. for R-1. Mr. Akshay Amritanshu, SSC with Mr. Ashutosh Jain & Mr. Samyak Jain, Advs. ORDER 1. The petitioner has filed the present petition impugning an order dated 28.03.2018 (hereafter 'impugned order'), whereby, the Delhi Authority for Advance Ruling, had ruled that the value o....

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....hat the deeming fiction of the land being 1/3rd in value is not mandatory; the said provision is applicable only at the option of the taxable person in cases where the value of land, or the undivided share of land, is not ascertainable. The relevant extract of the conclusion of the Gujarat High Court is set out below: "120. In the result, the impugned Paragraph 2 of the Notification No.&n....

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....here the value of construction service can be derived with the aid of valuation rules, such deduction can be permitted at the option of a taxable person particularly in cases where the value of land or undivided share of land is not ascertainable. 122. The impugned paragraph 2 of Notification No. 11/2017-Central Tax (Rate) : MANU/GSCT/0014/2017 dated 28th June 2017 and the parallel S....