{"id":75346,"date":"2026-04-02T08:50:44","date_gmt":"2026-04-02T08:50:44","guid":{"rendered":""},"modified":"2026-04-02T08:50:44","modified_gmt":"2026-04-02T08:50:44","slug":"jurisdiction-under-section-74-challenged-over-pre-gst-development-obligations-and-prima-facie-stay-of-gst-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75346","title":{"rendered":"Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings"},"content":{"rendered":"<p>Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings<br \/>Case-Laws<br \/>GST<br \/>Show cause notices issued under Section 74 of the CGST Act were prima facie found vulnerable where the underlying development agreements predated GST and the developer&#39;s obligations to hand over flats free of cost had already crystallised. The Court also noted the audit report and the taxpayer&#39;s settlement communication, and observed that the commissioner&#39;s approach appeared inconsistent with those materials. It therefore recorded a prima facie view that the notices may have been issued without jurisdiction and stayed further proceedings pending final disposal of the writ petition.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=98363\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedingsCase-LawsGSTShow cause notices issued under Section 74 of the CGST Act were prima facie found vulnerable where the underlying developme&#8230;<\/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-75346","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75346","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=75346"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75346\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}