GST on development rights under revenue sharing arrangement stayed pending adjudication, with interim protection granted by the HC.

A writ petition challenged the levy of GST on transfer of development rights under a revenue sharing arrangement and sought interim protection pending adjudication. The HC found arguable questions on the GST levy and granted interim relief by restraining the respondents from acting further on the impugned order dated 27 January 2025. Rule was issued, pleadings were directed by way of affidavit-in-reply and affidavit-in-rejoinder, and the petition was tagged with a connected matter.

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Issues: Whether the writ petition raised arguable questions concerning the levy of GST on transfer of development rights under a revenue sharing arrangement and whether interim protection should be granted pending adjudication.

Outcome: Rule issued. Interim relief was granted by restraining the respondents from acting in furtherance of the impugned order dated 27 January 2025. Affidavit-in-reply and affidavit-in-rejoinder directions were issued, and the writ petition was tagged with a connected matter.

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