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

NIRMAL LIFESTYLE DEVELOPERS PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Prakash Shah
Mihir Mehta
Jas Sanghavi
Res. Counsel
Subir Kumar
Niyanta Trivedi
Jyoti Chavan

Petitioner / Applicant

NIRMAL LIFESTYLE DEVELOPERS PVT. LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 9, 2025
Order No.

WRIT PETITION (L)NO. 11011 OF 2025

Citation

2025(4) TAXREPLY 12931
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

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 is filed seeking a declaration that the development rights under a revenue sharing arrangement are not a “supply” of services, leivable to GST under Section 7 read with Section 9 of the CGST Act and the transfer and development rights as “sale of land” are beyond the scheme of taxation under the GST Laws in terms of Articles 246 and 246A of the Constitution and under Section 7 read with Section 9 and Schedule III of the CGST Act. The other relief sought in the present Writ Petition is also to quash and set aside the Order-in-Original dated 2nd January, 2025 issued in Form DRC-07 dated 14th January, 2025 by Respondent No.3. 2. The issue in the present Writ Petition is whether the revenue sharing arrangement under a development agreement entered into by the Petitioner with L & T Asian Realty Project LLP would be a supply of service and hence exigible to GST. 3. Having heard Mr. Shah, the learned Senior Advocate 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 :
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)