DISHA CONSTRUCTION v. JOINT COMMISSIONER OF CGST, CENTRAL EXCISE AUDIT & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
DISHA CONSTRUCTION
v.
JOINT COMMISSIONER OF CGST, CENTRAL EXCISE AUDIT & ORS.
WRIT PETITION No. 917 of 2025 dated 18.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 65 & 74
Decision : In favour of assessee
Demand – Jurisdictional authority – SCN under Section 74 – Non-payment of GST on construction services provided by giving free flats to existing tenants in lieu of transfer of development rights – Development agreements executed prior to GST regime – Final audit report accepted taxable component as settled – Chief Commissioner directed issuance of fresh SCN reviving concluded issue – Petitioner contended notice without jurisdiction as obligations crystallized before GST implementation and issue already settled – Held: Rule issued – Further proceedings on SCNs stayed pending final disposal – Notice issued without jurisdiction attempting to resurrect concluded matter.
Represented By:
Counsel for the Petitioner: Rafique Dada, Senior Advocate with Nikita Badheka, Parth Badheka & Lata Nagal i/b. Disha Constructions
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