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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Developer may remit Rs.6,44,945 to GST authorities without prejudice; must refund if GST ultimately not payable; transfer alternate accommodation ownership</h1> HC directed that after the petitioner tendered Rs. 6,44,945 by pay order to the respondent-developer, the developer may decide whether to remit that sum ... Right or Remedy available to a Person buyer Property where Developer pays GST without protest to Revenue - Placing the petitioner in possession of the alternate premises agreed to be provided to him - Handover of alternate accommodation conditioned on payment of alleged GST liability - HELD THAT:- After receipt of an amount of Rs. 6,44,945/-, it is for the developer to decide the further course of action qua the GST authorities. However, if the developer decides to pay this amount to the GST authorities, the same must be without prejudice and subject to adjudication by the GST authorities. If the GST authorities finally hold that this amount was not payable, then the developer must return this amount to the Petitioner. This is agreed to by the developer (R4), and a statement is made to this effect. Even this statement is accepted. Nothing in this order decides whether, in law, this amount is liable to be paid as GST or not. All these are matters that will have to be sorted out by the GST authorities and the developer (R4) in accordance with the law and on their own merits. At this stage, it is recorded that the Petitioner has handed over a pay order in an amount of Rs. 6,44,945/- dated 14 October 2025 issued by Bank of India bearing no. 026863 to the learned Counsel for the developer (R4). The learned Counsel for the developer (R4) acknowledges this and now states that the possession of the alternate accommodation on an ownership basis will be handed over to the Petitioner. Petition disposed off. Petitioner and developer dispute over handover of alternate accommodation conditioned on payment of alleged GST liability of Rs. 6,44,945/-. No tax authority has raised a demand. Petitioner agreed to pay Rs. 6,44,945/- 'under protest and without prejudice' to the developer; developer agreed to accept that payment and deliver possession on an ownership basis. After receipt, developer may decide whether to remit the amount to GST authorities, but any such payment must be 'without prejudice and subject to adjudication by the GST authorities.' If adjudication determines the amount was not payable, developer must refund the sum to the Petitioner. Court expressly stated that 'Nothing in this order decides whether, in law, this amount is liable to be paid as GST or not,' leaving tax liability to be resolved by GST authorities and the developer on merits. Petition disposed in these terms; no costs order; parties to act on an authenticated copy of the order.
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