Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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HC ruled that TNHB cannot claim additional GST from petitioners after advertising and executing agreements with an inclusive price. The court held that TNHB, being in a dominant drafting position, cannot retroactively demand extra payment. Petitioners who paid the full advertised price are entitled to sale deeds without further GST charges. Those who paid an additional 5% will receive a refund. TNHB must reconcile its tax obligations internally without involving purchasers, and execute sale deeds at the originally quoted inclusive price. The petition was allowed, protecting purchasers from supplementary financial demands post-agreement.
HC ruled that TNHB cannot claim additional GST from petitioners after advertising and executing agreements with an inclusive price. The court held that TNHB, being in a dominant drafting position, cannot retroactively demand extra payment. Petitioners who paid the full advertised price are entitled to sale deeds without further GST charges. Those who paid an additional 5% will receive a refund. TNHB must reconcile its tax obligations internally without involving purchasers, and execute sale deeds at the originally quoted inclusive price. The petition was allowed, protecting purchasers from supplementary financial demands post-agreement.
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