M/s PROVIDENT HOUSING LTD. v. UNION OF INDIA & ORS. -BOMBAY HIGH COURT
High Court, Bombay
Bharati Dangre, Justice & Nivedita P. Mehta, Justice
M/s PROVIDENT HOUSING LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 5 of 2022 dated 21.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 13, 73, 74 & 75
Notification/Circular : Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 & Notification No.04/2018 – Central Tax (Rate) dated 25.01.2018
Decision : In favour of assessee
Levy of GST – Joint Development Agreement (JDA) – Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 initially invoked by revenue to demand GST on construction services rendered to landowner under JDA – Petitioner paid under protest – Subsequently Notification No. 4/2018-Central Tax (Rate) dated 25.01.2018 clarified GST liability in JDAs arises only upon transfer of possession/right in completed structure to landowner -Revenue in later affidavit admitted tax not leviable at execution of JDA – Landowner sold entire land to petitioner extinguishing all rights/liabilities under JDA – Held: No GST liability arose on petitioner at JDA stage – Amount deposited under protest refundable with 6% interest from date of deposit within six weeks.
Represented By:
Counsel for the Petitioner: V. Raghuraman, Senior Advocate with Bhanu Murthy & Gauravvardhan Nadkarni, Advocates.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member