Tamil Nadu Housing Board Cannot Retroactively Charge Additional GST After Advertising Inclusive Prices in Property Sales
Case-Laws
GST
HC ruled that TNHB cannot claim additional GST from petitioners after advertising and executing agreements with an inclusive price. The court held that TNHB, being in a dominant drafting position, cannot retroactively demand extra payment. Petitioners who paid the full advertised price are entitled to sale deeds without further GST charges. Those who paid an additional 5% will receive a refund. TNHB must reconcile its tax obligations internally without involving purchasers, and execute sale deeds at the originally quoted inclusive price. The petition was allowed, protecting purchasers from supplementary financial demands post-agreement.
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