GST Demand Quashed Under Unregistered JDA; No Double Taxation as Developer Paid Full GST Liability
Case-Laws
GST
The HC quashed the impugned adjudication order and related summary order demanding GST payment from the petitioner under an unregistered Joint Development Agreement (JDA). The Court held that the JDA did not effectuate any transfer or assignment of rights by the petitioner to the developer. Since the developer, a registered person, had already discharged the entire GST liability for 100% of the property, including the petitioner's 30% share, the issue of double taxation did not arise. The respondent was estopped from contradicting the prior acceptance by the Deputy Commissioner of Commercial Taxes that the developer was liable to pay GST under the JDA. Consequently, the demand for GST from the petitioner was unjustified, and the petition was allowed, setting aside the impugned orders.
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