2025 (12) TMI 866

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.... the order dated 29th January, 2025 ('hereinafter, the impugned order') passed by the Office of Principal Commissioner of Central Goods and Service Tax, Delhi South Commissionerate. 3. In this case, the Petitioner-NBCC (India) Limited has developed the Kidwai Nagar (East) Area for General Pool Residential Accommodation, as also the commercial spaces. 4. It is the case of the Petitioner that a Memorandum of Understanding (hereinafter, 'MOU') was entered into between the NBCC (India) Limited and the Ministry of Urban Development (hereinafter, 'MoUD') on 16th July, 2013 for re-development of Kidwai Nagar (East). 5. An ESCROW agreement was also executed between the Petitioner, the MoUD and the Union Bank of India for operation and mana....

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.... in fact pressing for the GST demands, as raised in the impugned order, or whether the same ought to be resolved between the GST and the MoUD. 13. Let a meeting be held between the concerned Joint Secretaries at the MoUD and the Finance Ministry, in order to take a stand in this matter since as per the NBCC (India) Limited, the challenge in this case pertains to the Financial Year 2017-18 but the proceedings have also been commenced for subsequent years. 14. Let the meeting be held before 10th July, 2025. Subsequently, an affidavit be filed placing the Minutes of Meeting of the Joint Secretaries, by 31st July, 2025." 11. Thereafter, the matter was adjourned from time to time to place the decision of the meeting between ....

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....ioner, CGST Delhi South, (W.P. (C) 6687/2025) concerning the levy of GST in relation to the Kidwai Nagar East Redevelopment Project. The case involves examination of GST liability arising from the leasing of commercial space by the Ministry of Urban Development ("MoUD", now Ministry of Housing and urban affairs, "MoHUA'), involving M/s NBCC in its capacity as the executing and implementing agency under a Memorandum of Understanding ("MoU") dated 16 July 2013. 1.1. Following an adjudication order dated 29 January 2025, which confirmed a GST demand of Rs. 45.36 crore against NBCC. 2. The facts of the case are briefly recounted as follows: i. M/s NBCC, a Government of India enterprise, was appointed as the implem....