Prahitha Constructions Private Limited Vs Union of India
Date: February 8, 2024
Subject Matter
Execution of the JDA and the transfer of development rights do not amount to a sale of land; rather, they constitute a provision of services, which are subject to GST
Summary
The writ petition filed by Prahitha Constructions Private Limited challenged the imposition of Goods and Services Tax (GST) on transfer of development rights (TDR) under a Joint Development Agreement (JDA) with landowners. The petitioner argued that…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT The instant writ petition has been filed by the petitioner which is a company engaged in the business of construction activities. The relief sought for in the instant writ petition is for a direction by way of a writ of Mandamus declaring that the transfer of development rights of land by the land owners to the petitioner by way of a Joint De…