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TMI Blog2025 (3) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... otice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that, no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the applicant or the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only. (a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for advance ruling; (b) On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also mean a reference to the corresponding provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. This appeal is filed against the Order No.21/2023 dated 30.09.2023 ("impugned order") passed by the Telangana State Authority for Advance Ruling (Goods and Services Tax) ("Advance Ruling Authority" / "AAR" / "lower Authority"). Brief facts of the case: 4.1 The appellant, M/s Vaishnaoi Infratech and Developers Private Limited, a company registered under the Companies Act, 1956, is a registered taxpayer under GST. They are engaged in the business of development of plots by purchasing the land from land owners or/and taking th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on? 5. Vide the impugned order, the Advance Ruling Authority has given the following advance ruling on the questions raised by the appellant: SI.No. Question raised Advance Ruling 1 Whether sale of developed plots by applicant to various customers after development is taxable under the GST Acts or not No, as discussed in Para 7 (a). 2 Whether development of plots' service provided to the land owners is taxable under GST and if so under which Notification and under which entry? Yes. The Service is Taxable As discussed above at Para -7 (b) & 7 (c), under sub entry - xii of entry at serial no.3 with SAC 9954 of the notification 11/2017. 3 Whether transfer of development rights by the land owner in consideration of land developm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is not intentional but mainly due to the reason that tax consultant office was busy with filing of Income Tax returns and they have not prepared the appeal documents to file the appeal within time. Details of Personal Hearing: 8. Personal Hearing was held on 17.02.2025. Shri M Ramachandra Murthy, Advocate, appeared on behalf of the appellant. The Ld. Advocate reiterated the written submissions made in their appeal and requested to consider the same. Discussion and Findings: 9. This authority has carefully gone through the case records and submissions made by the appellant. 10. Appeal is accompanied by a request for condonation of delay. Delay is condoned. 11. As brought out in para 4.2 above, the appellant had framed 6 question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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