https://www.taxtmi.com/caselaws?id=797103 Building-plan scrutiny fees, ground rent and security deposits require express statutory authority; absent a State Government notification enabling municipal commissioner powers and a reasonable nexus between fee and services, such charges cannot be levied by a development authority. Labour welfare cess remains payable but cannot be recovered upfront before construction; collection must follow the timing and manner prescribed under the applicable cess rules. CGST and SGST do not apply to building-plan sanction because the sanction involves neither a supply of goods nor provision of services. The validity of relevant levies remains subject to a pending writ appeal. en-us Tue, 21 Jul 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797103 Building-plan scrutiny fees, ground rent and security deposits require express statutory authority; absent a State Government notification enabling municipal commissioner powers and a reasonable nexus between fee and services, such charges cannot be levied by a development authority. Labour welfare cess remains payable but cannot be recovered upfront before construction; collection must follow the timing and manner prescribed under the applicable cess rules. CGST and SGST do not apply to building-plan sanction because the sanction involves neither a supply of goods nor provision of services. The validity of relevant levies remains subject to a pending writ appeal. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797103