Development Rights Transfer Taxable Under GST: No Exemption for Pre-Completion Consideration and Upheld Recovery Mechanism

HC dismisses petitioner's challenge to GST notification regarding tax recovery and development agreement. The court held that transfer of development rights is amenable to GST, and the petitioner cannot claim exemption since consideration was received before completion certificate. The court found no violation of natural justice or procedural irregularities. The state's contention that construction services are liable for GST under reverse charge mechanism was upheld. The writ application was dismissed, confirming the tax liability for the financial year 2018-19 and extending the recovery time limit until 31.03.2024. .....

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