2021 (1) TMI 1095

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....Manish Bhatt, the learned senior counsel assisted by Mr. Uchit Sheth, the learned counsel appearing for the writ applicant. 2. The subject matter of challenge in the present writ application is to the Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) dated 28th June, 217 read with Para-2 of the said notification. It appears that the writ applicant has entered into an agreement with....

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....se of the impugned notification, the entire consideration towards the sale of land has not been excluded for the purpose of computing the tax liability under the GST Act. In other words, only 1/3rd of the total consideration has been deemed to be the value of the land as per para-2 of the impugned notification. The learned senior counsel has argued that the impugned entry referred to above in the ....