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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P. SAM KOSHY, J
M/s. Prahitha Constructions Private Limited – Appellant
Versus
CBIC – Respondent
| Table of Content |
|---|
| 1. petitioner seeks declaration on gst applicability. (Para 1) |
| 2. petitioner's arguments on jda as sale of land. (Para 4 , 5 , 6 , 7) |
| 3. impugned notification challenged as unconstitutional. (Para 8 , 9 , 10 , 11) |
| 4. taxing powers and limitations under gst law. (Para 12 , 13 , 14) |
| 5. respondent's counterarguments on jda interpretation. (Para 15 , 16 , 17) |
| 6. jda clauses analyzed for ownership transfer. (Para 18 , 19 , 20) |
| 7. conditions for ownership transfer discussed. (Para 21 , 22 , 23) |
| 8. rights of landowners emphasized. (Para 24 , 25 , 26) |
| 9. transfer of development rights as service under gst. (Para 27 , 28 , 29) |
| 10. legal interpretations and applicability of gst. (Para 30 , 31 , 32) |
| 11. supreme court precedents cited. (Para 33 , 34 , 35) |
| 12. judgments relevance to current case questioned. (Para 36 , 37 , 38) |
| 13. final ruling on legality of the notification. (Para 39 , 40) |
| 14. writ petition dismissed. (Para 41) |
ORDER :(per Hon’ble Sri Justice P.SAM KOSHY)
The instant writ petition has been filed by the petitioner which is a company engaged in the business of construction activities. The relief sought for in the instant writ petition is for a direction by way of a writ of Mand
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