NIRMITE BUILDTECH & ORS. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
NIRMITE BUILDTECH & ORS.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 8649 of 2025 with WRIT PETITION No. 8650 of 2025 dated 29.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 97 & 107
Decision : In favour of revenue
Joint Development Agreement – Availability of alternative remedy – Petitioners challenged orders on Joint Development Agreements claiming no supply exigible to GST – Petitioners falsely stated no alternative remedy available despite having statutory appeal under Section 107 of CGST Act – No pleadings explaining why normal rule of exhausting alternative remedies should be bypassed – Court noted while Joint Development Agreements may not involve taxable supply matter requires examination of actual agreements between developer and owner beyond mere nomenclature – Such factual investigation involving agreement terms and clauses best undertaken by Appellate Authorities – No violation of natural justice alleged – Court relied on State of Maharashtra v. Greatship (India) Ltd(2022) where Supreme Court faulted High Court for entertaining writ petitions bypassing statutory remedies against assessment orders – Also referred Bank of Baroda v. Farooq Ali Khan emphasizing limits on High Court writ jurisdiction when statutory remedies available – Held: Writ petitions dismissed – Petitioners relegated to statutory appeal remedy – Liberty granted to file appeals within four weeks with statutory compliance – Appellate Authority to decide on merits without limitation objection .
Represented By:
Counsel for the Petitioner: Deepak Bapat, with Sonali Bapat
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