https://www.taxtmi.com/caselaws?id=765628 Where cancellation of an apartment occurred after the period for issuing a GST credit note had expired, the promoter could not refuse refund merely on that ground. The Court noted that the agreement did not expressly allocate GST loss to the allottee and that the promoter had not proved double payment of GST for the same flat. It also accepted that, under the GST refund mechanism, an unregistered buyer whose contract was cancelled after the credit-note period could seek refund, and that the allottee had undertaken to repay the promoter once the GST refund was received. On those facts, the tribunal's order allowing withdrawal of the pre-deposit and declining interference with the regulatory authority was upheld. en-us Fri, 24 Jan 2025 00:00:00 +0530 Wed, 04 Jun 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765628 Where cancellation of an apartment occurred after the period for issuing a GST credit note had expired, the promoter could not refuse refund merely on that ground. The Court noted that the agreement did not expressly allocate GST loss to the allottee and that the promoter had not proved double payment of GST for the same flat. It also accepted that, under the GST refund mechanism, an unregistered buyer whose contract was cancelled after the credit-note period could seek refund, and that the allottee had undertaken to repay the promoter once the GST refund was received. On those facts, the tribunal's order allowing withdrawal of the pre-deposit and declining interference with the regulatory authority was upheld. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765628