Grounds of Writ-The Petitioners challenged the levy of GST on the flats and raw houses acquired under the Bengaluru Development Authority's (BDA) Residential Scheme. They contended that there was no independent construction agreement with BDA, and that payments were made post-completion of the construction of the said units. It was further alleged that there was discrimination in the imposition of GST on the instalments paid by them, whereas similarly situated purchasers were not subjected to such tax liability.
Order-The Court dismissed the Writ Petitions, holding that since the payments were made by the Petitioners prior the issuance of the Completion/Occupancy Certificates, the transaction qualifies as a works contract, and thus, GST is applicable in accordance with the relevant provisions of the GST law. The Court further observed that there was no discrimination against the Petitioners, as certain units were completec prior to June 30, 2017, not liable to be taxed under GST. The Court placed reliance on the judgment in Larsen and Toubro Limited and Another vs. State of Karnataka and Another.
GST Case Law B G PARAMESHWARA vs BENGALURU DEVELOPMENT AUTHORITY
CItation-2025 TAXONATION 604 (KARNATAKA)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)
FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj
