https://www.taxtmi.com/caselaws?id=772404 The HC ruled that TNHB cannot claim additional GST from flat purchasers who already paid the full amount advertised as "inclusive of GST." The court applied promissory estoppel principles, holding that TNHB, being in a dominant position to draft agreements, must honor its advertised terms. For purchasers who paid only the advertised amount, TNHB must execute sale deeds without demanding additional GST. For those who paid the extra 5% without prejudice, TNHB must refund the excess amount. The court directed TNHB to reconcile GST obligations internally without involving purchasers who fulfilled their payment obligations based on the original advertisement terms. en-us Mon, 02 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772404 The HC ruled that TNHB cannot claim additional GST from flat purchasers who already paid the full amount advertised as "inclusive of GST." The court applied promissory estoppel principles, holding that TNHB, being in a dominant position to draft agreements, must honor its advertised terms. For purchasers who paid only the advertised amount, TNHB must execute sale deeds without demanding additional GST. For those who paid the extra 5% without prejudice, TNHB must refund the excess amount. The court directed TNHB to reconcile GST obligations internally without involving purchasers who fulfilled their payment obligations based on the original advertisement terms. Case-Laws GST Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772404