2024 (6) TMI 607

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..... ORDER The petitioner assails a rejection order dated 24.11.2022 for assessment period 2018-19. The petitioner had entered into an agreement for development / sale with KG Foundation Private Limited (KG Foundation). Under the said agreement, the property was to be developed by KG Foundation. In relation thereto, the petitioner states that KG Foundation collected GST at 18% in relation to the const .....

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..... posed on construction services on forward charge basis on the provider of services. In this case, services were provided by KG Foundation and not by the petitioner. Therefore, the contention of learned Additional Government Pleader is liable to be accepted. This writ petition is not maintainable at the instance of the petitioner. 5. For reasons aforesaid, W.P.No.13522 of 2024 is dismissed without .....

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