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ASHWIN RAMJI KOTECHA v. THE UNION OF INDIA & ORS.- BOMBAY HIGH COURT

High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice

ASHWIN RAMJI KOTECHA
v.
THE UNION OF INDIA & ORS.

WRIT PETITION (L) No. 30476 of 2025 dated 15.10.2025

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee

Dispute over GST liability between petitioner & developer – Developer conditions possession of alternate premises on petitioner paying GST – Petitioner agrees to pay amount under protest and without prejudice – Developer to pay amount to GST authorities under protest and seek adjudication – If adjudication holds GST not payable, amount to be refunded to petitioner – Developer agrees to hand over possession after receipt of said amount – Court does not decide legal liability of GST – Held: Petition disposed with directions to act in accordance with agreement and law.

Represented By:

Counsel for the Petitioner: Nitin Thakker, Senior Advocate, with Prakash Shah, Senior Advocate, with Durgaprasad Poojari, i/b, PDS Legal

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