JUDGMENT :

Goutam Bhaduri, J.

Heard.

1. The present appeal is filed under Section 58 of the Real Estate (Regulation and Development) Act, 2016 (hereinafter referred to as 'the Act, 2016') whereby the order dated 07/03/2023 passed by the Chhattisgarh Real Estate Appellate Tribunal, Raipur, C.G. is under challenge.

2. (I) The facts of the case, in brief, are that the respondent had filed an application before the RERA, Raipur under Section 31 of the Act, 2016 that he was allotted a 2-BHK Duplex Row House bearing House No.C-36A/01 in Section 10 of Kamal Vihar Project, Raipur for an amount of Rs.18,25,000/- on 10/06/2016. The allottee deposited an amount of Rs.18,21,250/- uptill 31/10/2017 but even after four years of filing the application before the RERA, he did not get the possession of the said house. It was further stated that the promoter RDA, by letter dated 27/08/2020 asked the allottee/respondent to deposit an amount of Rs.23,33,963.88/- wherein the GST amount was also shown.

(II) It was the case of the allottee that at the time of purchase of the house though it was stated that it was a tentative price and the actual increase may inflate to 2-3% and demand of GST was not part of t