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TMI Blog2022 (9) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... ON No. 30447 of 2022 - - - GST - Jurisdiction 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and secondly, that the order passed by the Assessing Authority is without jurisdiction. In so far as issue as to whether the said authority has jurisdiction is a debatable issue, which requires consideration, for which T.C.D. Sekhar, learned Government Pleader seeks time to file counter. In so far as levying tax, on supply of Flats that are assigned to the landowners, with regard to the Joint Deve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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