Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

MANOHAR KHETWANI & OTHERS vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Abhishek Rastogi
Pooja M. Rastogi
Meenal Songire
Res. Counsel
Vijay H. Kantharia
Sangeeta Yadav

Petitioner / Applicant

MANOHAR KHETWANI & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 29, 2025
Order No.

WRIT PETITION (L) NO. 10271 OF 2025

Citation

2025(4) TAXREPLY 13220
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

P. C. 1. The above Writ Petition inter alia challenges the impugned notification no. 4/2018-Central Tax (Rate) dated 25th January, 2018 issued by Respondent No. 1 and notification no. 4/2018-State Tax (Rate) dated 28th February, 2018 issued by Respondent No. 2 as being ultra vires Articles 14, 19 (1) (g), 246 A and 265 of the Constitution of India as well as ultravires Section 7, Section 148 and Schedule III of the CGST Act, 2017/ MGST Act, 2017. Additionally, the Petitioner also challenges the order in original dated 27th January, 2025. 2. One of the issues raised in the present Petition is whether development rights under a “revenue sharing” agreement is a “supply” of services, leviable to GST under Section 7 read with Section 9 of the CGST Act and whether the transfer of development rights is a “sale of land” and therefore beyond the scheme of taxation under the GST Laws in terms of Articles 246 and 246 A of the Constitution of India, a....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).