{"id":72185,"date":"2025-08-01T08:15:09","date_gmt":"2025-08-01T02:45:09","guid":{"rendered":""},"modified":"2025-08-01T08:15:09","modified_gmt":"2025-08-01T02:45:09","slug":"gst-demand-quashed-under-unregistered-jda-no-double-taxation-as-developer-paid-full-gst-liability","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72185","title":{"rendered":"GST Demand Quashed Under Unregistered JDA; No Double Taxation as Developer Paid Full GST Liability"},"content":{"rendered":"<p>GST Demand Quashed Under Unregistered JDA; No Double Taxation as Developer Paid Full GST Liability<br \/>Case-Laws<br \/>GST<br \/>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 liabil<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91141\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Demand Quashed Under Unregistered JDA; No Double Taxation as Developer Paid Full GST LiabilityCase-LawsGSTThe HC quashed the impugned adjudication order and related summary order demanding GST payment from the petitioner under an unregistered Joint De<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72185","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72185"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72185\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}