JUDGMENT

Lim Chong Fong JCA:

Introduction

[1] These appeals concern the late delivery of vacant possession of commercial accommodation suites, along with claims for indemnification related to the Goods and Services Tax ("GST") and late payment interest arising from the sales and purchases of those commercial accommodation suites.

[2] The Appellants in appeal No P-04(NCVC)(W)-51-02/2022 ("Appeal 51") and Respondents in appeal No P-04(NCVC)(W)-63-02/2022 ("Appeal 63") were the plaintiffs in the Sessions Court and respondents in the High Court . They are individuals and the purchasers of the commercial accommodation suites in issue.

[3] The Respondent in Appeal 51 and Appellant in Appeal 63 was the defendant in the Sessions Court and the appellant in the High Court . It is a private limited company that developed and sold the commercial accommodation suites in issue.

[4] For convenience, we will hereinafter refer to them as the Purchasers and the Developer, respectively.

[5] We heard the appeals on 13 January 2025 and thereafter adjourned the same to deliberate on rival contentions advanced before us.

[6] Now having duly done so, we furnish below our decision together with the supportin