M/s SHRINIVASA REALCON PRIVATE LTD. v. DEPUTY COMMISSIONER ANTI-EVASION BRANCH, CGST & CENTRAL EXCISE NAGPUR & ORS. – BOMBAY HIGH COURT
High Court, Bombay
Avinash G Gharote, Justice & Abhay J. Mantri, Justice
M/s SHRINIVASA REALCON PRIVATE LTD.
v.
DEPUTY COMMISSIONER ANTI-EVASION BRANCH, CGST & CENTRAL EXCISE NAGPUR & ORS.
WRIT PETITION No. 7135 of 2024 dated 08.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
Levy of GST on development agreement – Agreement granted petitioner right to develop property using its existing FSI or any increases thereof and did not involve purchase of TDR or FSI from any third party – Respondents submits transaction should be subject to GST under Entry 5B of GST Notification dated 28.06.2017 as amended by Notification dated 29.03.2019 as it involved transfer of development rights – Held: Petition allowed – Court found agreement do not involve purchase of TDR or FSI thus transaction did not meet criteria for GST applicability as outlined in relevant notifications.
Represented By:
Counsel for the Petitioner: A.A. Naik, Senior Advocate with Abhishek Bhoot, Advocate
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