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TMI Blog2025 (3) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... sdictional officer or the appellant 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 appellant 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 appellant 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 appellant. 3. Under Section 103 (2) of the Act, this advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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.05/2024 dated 09.02.2024 ("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 have entered into an agreement with the Scheduled Castes Development Department, Hyderabad District, and Government Welfare Departmental Hostels, Government Social Welfare College Boys Hostel (Govt SWCBH) to rent out the property to run Social Welfare College (Boys Hostel). 4.2 Schedule Caste Development Department is providing hostel facility to students of Scheduled Cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution (Welfare of the Weaker Sections, and in particular, of the Schedule Caste and Schedule Tribes) and are also in relation to SI No: 9 of the 12th Schedule under Article 243W i.e, safeguarding the interest of the weaker sections of society and hence qualify for exemption under SI No: 3 of Notification No: 12/2017-CT. Whether the appeal is filed in time: 5. In terms of Section 100 (2) of the Act, an appeal against Advance Ruling passed by the Advance Ruling Authority, has to be filed within thirty (30) days from the date of communication thereof to the appellant. The impugned Order dated 09.02.2024 was communicated on 12.2.2024. They have filed the subject appeal on 04.04.2024 wherein they have informed that they have not rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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