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SHRADDHA TIWARI AND OTHERS vs. BHOPAL DEVELOPMENT AUTHORITY AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
PRAKASH CHANDRA GUPTA
Pet. Counsel
Atul Anand Awasthy
Amit Khatri
Abhay Tiwari
Res. Counsel
Himanshu Khemuka
Gautam Prasad

Petitioner / Applicant

SHRADDHA TIWARI AND OTHERS
Respondent BHOPAL DEVELOPMENT AUTHORITY AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Oct 27, 2022
Order No.

WRIT PETITION No. 257 of 2022

Citation

2022(10) TAXREPLY 6604
Original Order
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ORDER

Challenge in this petition filed under Article 226 of the Constitution of India is to the land allotment notices dated 23-11-2021 and 09.12.2021 Annexures P/1, P/2, P/3, P/4 & P/5 by which GST @ 12% has been levied upon the sale consideration for purchase of developed land upon the petitioners who happen to be purchasers of the said land from Bhopal Development Authority. 2. During the pendency of this petition the counsel for respondent No. 1 Bhopal Development Authority and GST brought to the notice of this Court circular dated 03.08.2022 issued by Government of India, Ministry of Finance, Department of Revenue, issuing clarifications regarding applicable GST rates & exemptions on certain services, which inter-alia provide thus:- "14. Whether sale of land after levelling, laying down of drainage lines etc., is taxable under GST. (14.1) Representation has been received requesting for clarification regarding applicability of GST on sale of land after levelli....

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