MALA SAHNI SETH & ANR. v. DELHI DEVELOPMENT AUTHORITY & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
MALA SAHNI SETH & ANR.
v.
DELHI DEVELOPMENT AUTHORITY & ORS.
W.P.(C) 16214/2025 & CM APPL. 66322/2025 dated 30.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 7
Decision : Interim
Demand – GST on conversion charges – Leasehold to freehold property conversion by DDA – DDA levied retrospective GST demand on conversion charges citing SOP – Petitioners argued conversion part of sale of immovable property exempt under Section 7(2) of CGST Act and Schedule III supported by Supreme Court precedent in Estate Officer v. Charanjit Kaur – DDA contended GST charge justified under Schedule II for foregoing future lease rentals – Court observed conversion under DDA scheme constitutes affirmation of sale, no separate service rendered attracting GST – Petitioner documents and payments undisputed – Demand based on retrospective GST levy without prior inclusion in rate fixation – Held: Petition retained for further consideration – Issue of applicability to be considered after DDA and GST authorities submissions – No coercive recovery till next hearing.
Represented By:
Counsel for the Petitioner: Sandeep Sethi, Sr. Adv., Saurabh Seth, Sukrit Seth & Aishwarya Modi, Advs.
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