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PATNA HIGH COURT
RAJEEV RANJAN PRASAD, ASHOK KUMAR PANDEY, JJ
Shashi Ranjan Constructions Private Limited – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. identification of parties in legal proceedings. (Para 1 , 2 , 3) |
| 2. details and implications of the assessment order related to gst. (Para 4 , 5 , 6 , 7 , 8) |
| 3. arguments regarding exemptions and validity of notifications. (Para 9 , 10 , 11 , 12 , 13 , 14 , 15) |
| 4. state's counterarguments and legal provisions regarding gst. (Para 16 , 17 , 18 , 19 , 20 , 21) |
| 5. analysis of the development agreement and its implications. (Para 22 , 23 , 24 , 25) |
| 6. insights from previous case laws and their relevance. (Para 26 , 27 , 28 , 29 , 30 , 31 , 32) |
| 7. clarification on the definitions and conditions for gst liability. (Para 33 , 34 , 35) |
| 8. final determination of gst liability. (Para 36 , 37 , 38 , 39 , 40 , 41 , 42) |
| 9. conclusion on the writ application and cost. (Para 43 , 44) |
CAV JUDGMENT
(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)
Date : 05-05-2025
Heard Mr. D.V. Pathy, learned senior counsel for the petitioner, learned ASG for the CGST & CX and Mr. Vikash Kumar, learned SC-11 for the State-respondent.
2. Petitioner in the present writ application is a Private Limited Company engaged in the business of construction of buildings/apartments in the State of Bihar.
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