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2022 (9) TMI 1618 - HC - GSTJurisdiction of Assessing Authority - legality of finding given by the Assessing Authority based on advanced ruling - HELD THAT - In so far as levying tax, on supply of Flats that are assigned to the landowners, with regard to the Joint Development Agreement, the Assessing Authority relied on advance ruling which he could not have done in view of Section 103 of the G.S.T. Act. In so far as disputed tax on other heads are concerned, the respondents shall not take any coercive steps subject to petitioner depositing 25% of the disputed tax under other two heads within a period of three (03) weeks from today, in default the stay stands vacated. List on 12.10.2022.
The High Court of Andhra Pradesh issued an order regarding a tax dispute. The petitioner challenged the Assessing Authority's decision based on an advanced ruling and jurisdiction. The court granted a stay on coercive recovery for tax related to Joint Development Agreement for six weeks. The petitioner was required to deposit 25% of disputed tax under other heads within three weeks to avoid vacating the stay. Next hearing scheduled for 12.10.2022.
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