2024:CGHC:42096 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR M.A No.61 of 2023 Gopal Khandelwal S/o Shri Yogesh Chand Khandelwal Aged About 44 Years Residence- Gokulpur Rudri Road, Shivaji Nagar, District- Dhamtari, Chhattisgarh. Pin- 493773 Mob. No. 9424225188.................. (Email Id- Khandelwal Empire@Rediffmail.Com) …...Appellant versus

1 - Chief Executive Officer Nawa Raipur Atal Nagar Vikas Pradhikaran (Former Naya Raipur Devlopment Authority) Paryawas Bhavan, North Block Sector-19, Nava Raipur, Atal Nagar, District- Raipur, Chhattisgarh.

Pin- 492002

2 - General Manager Union Bank Of India, Mid Corporate Branch, Third Digitally signed Floor, LIC Investment Building, Phase-3, Jeevan Beema Marg, Pandri by SISTLA NEELIMA VISHNU PRIYA Date: 2024.10.25 Raipur, Raipur (Chhattisgarh) Pin 492004. ... Respondents

10:46:11 +0530 M.A No.97 of 2023 Gopal Khandelwal, S/o Shri Yogesh Chand Khandelwal Aged About 44 Years Residence- Gokulpur, Rudri Road, Shivaji Nagar, District - Dhamtari, C.G. Pin- 493773, Mob. No. 9424225188 Email I.D. -

Khandelwar_empire@Rediffmail.Com ----Appellant Versus Chief Executive Officer Nawa Raipur Atal Nagar Vikas Pradhikaran (Former Naya Raipur Development Authority ) Paryawas Bhavan, North Block, Sector-19, Nava Raipur Atal Nagar, District Raipur, C.G. Pin- 492002.....… ---- Respondent For Appellant : In person.

For respective : Ms. Akanksha Singh along with Shri Avinash Respondents Singh, Advocates.

Hon'ble Shri Justice Deepak Kumar Tiwari

Order on Board

24.10.2024

1. Both these Appeals filed under Section 58 of the Real Estate (Regulation And Development) Act, 2016 arise out of common judgment dated 28.03.2023 passed by the Chhattisgarh Real Estate Appellate Tribunal, Raipur (for short ‘the Tribunal’) in Appeal Nos.85/2022 (filed by the Appellant/Allottee) and 94/2022 (filed by the Respondent/Promoter i.e. Naya Raipur Development Authority (for short ‘the NRDA’) whereby, the Appeal filed by the Appellant/Allottee herein was dismissed and the Appeal preferred by the Respondent/Promoter was partly allowed with modification of the order dated 17.05.2021 passed by the Chhattisgarh Real Estate Regulatory Authority, Raipur (for short ‘the RERA’) in M-PRO-2020-01273 and the order with respect to adjustment of input tax credit to payable GST by the Appellant/Allottee is set aside and penalty/surcharge imposed against the RERA @ 14% on account of delayed payment was also reduced to the extent of 9% p.a. Since both these Appeals are arising out of same set of facts, therefore, they are being heard analogously and decided by this common order.

2. The Appellant/Allottee, in pursuance of the advertisement dated 14.07.2017 issued by the Respondent/promoter, on his application, was allotted shops Nos.8 & 10 in Retail Complex of CBD, Sector-21 vide allotment order dated 20.09.2017 whereafter, he did not make full payment. The Appellant/Allottee has raised various objections stating that GST was not mentioned in the advertisement, the promoter is not doing flooring, tiles fitting, putti and painting and the imposed surcharge is also not proper and the Promoter has made a high demand to the tune of Rs.29,700/- towards electric connection charge whereas, as per the resolution of NRDA, the charge for the same is Rs.21,000/-. Further, he has also demanded entitlement for interest from the Respondent/Promoter for delay in handing over the possession of aforesaid shops and filed an application before the competent authority i.e. RERA. The said authority has passed an order on 17.05.2021 by observing that the Respondent/Promoter, within 2 months, has to intimate the Appellant/Allottee with regard to payable GST and after clearance of the GST along with the delayed fees of 9% plus surcharge by him, possession of the allotted shops would be handed over in his favour.

3. Being dissatisfied with the aforesaid order, the Appellant/Allottee has preferred an Appeal before the Tribunal. Learned Tribunal, after hearing the parties, has reache