NIRMAL LIFESTYLE DEVELOPERS PVT. LTD. v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
NIRMAL LIFESTYLE DEVELOPERS PVT. LTD.
v.
THE UNION OF INDIA & ORS.
WRIT PETITION (L) No. 11011 of 2025 dated 09.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 7 & 9
Decision : Disposed off
Levy of GST – Scope of supply – Whether revenue sharing arrangement under development agreement would be a supply of service exigible to GST ? – In a similar case Gujrat High court conclude that assignment was actually transfer of immovable property and hence no exigible to GST – Interim relief is made out – Held: Court issue RULE – Respondents directed to file their affidavit in reply within two weeks & serve copy on advocate for petitioner – If petitioner wants to file any affidavit in rejoinder they may do so within two weeks from date of service of affidavit in reply on advocate for petitioner.
Represented By:
Counsel for the Petitioner: Prakash Shah, Sr. Advocate with Mihir Mehta, Advocate & Jas Sanghavi, Advocate i/b. PDS Legal
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