TaxTMI 
TaxTMI 
2026 (8) TMI 1293
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Subir Kumar a/w Adv. Megha Bajoria, Adv. Ashita Aggarwal,. For the Respondent-State in WP/5141/2022: Mr. Vishal Thadani, Addl. G.P.,. P.C. : 1. Heard learned counsel for the parties. 2. At the outset, Mr. Sridharan, learned counsel for the Petitioners states that in Writ Petition No. 5141 of 2022, the name of the Petitioner-Company has undergone a further change from L&T Parel Project Pvt. Ltd. to Elante Properties Private Limited. The learned counsel has tendered a copy of the Certificate of Incorporation pursuant to change of name dated 17/09/2024 issued by the Registrar of Companies and the amended GST Registration Certificate which reflects the changed name of the Petitioner-Company. The said documents are taken on record a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and Order dated 02/09/2022 in Transfer Petitions (Civil) Nos.920-921 of 2020, the Hon'ble Supreme Court, in the interests of a uniform and consistent view on the law, directed that all the Writ Petitions pending across various High Courts shall be transferred to the Delhi High Court. In fact, in the Order dated 06/07/2020 in Writ Petition (C) 3911 of 2020, the Delhi High Court recorded that over 33 Petitions were transferred to the Delhi High Court. 7. The present Writ Petitions remained pending before this Court and no transfer petitions were filed by GSTAT (erstwhile NAA) before Hon'ble Supreme Court of India. 8. The Delhi High Court vide Judgment dated 29/01/2024 in Reckitt Benckiser in Writ Petition (C) 7743 of 2019 and other conn....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... uniform throughout the life cycle of the project, the accrual of Input Tax Credit is not related to the amount collected from the buyers. This Court is in agreement with learned counsel of the petitioners that one needs to calculate the total savings on account of introduction of Goods and Services and Tax for each project and then divide the same by total area to arrive at the per square feet benefit to be passed on to each flat buyer. This would ensure that flat-buyers with equal square feet area received equal benefit. The Court, while hearing the present batch of matters on merits, shall take the aforesaid direction/interpretation into account." 9. Subsequently, the Delhi High Court, vide Order dated 25/04/2024, recorded the stateme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r. Sridharan submits that since the present Petitioners are also real estate companies, the Impugned Orders pertaining to the determination of profiteering in a real estate project be quashed and the matters be remanded for reconsideration of the alleged profiteered amount. 12. Mr. Subir Kumar, learned counsel for Respondent Nos. 2, 3 and 5 in Writ Petition No. 5141 of 2022 and for Respondent Nos. 2, 4 and 5 in Writ Petition No.571 of 2023 (NAA), on instructions submit that the present writ petitions can be remanded to GSTAT on the aspect of calculation of profiteered amount. Mr. Jitendra Mishra, learned counsel and Mr. Vishal Thadani, learned Additional Government Pleader appearing for the other Respondents, fairly accept the aforesaid ....