GST on Development Rights: Bombay HC grants interim relief

Manohar Khetwani & Ors. Vs Union of India & Ors. (Bombay High Court) Bombay High Court has issued an interim stay on an order imposing Goods and Services Tax (GST) on the transfer of development rights under a “revenue sharing” agreement. The decision came in the case of Manohar Khetwani & Ors. Vs. Union of India & Ors., where the petitioners challenged notifications from January and February 2018, along with an order dated January 27, 2025. The core legal question before the court is whether such transfers constitute a “supply of services” liable to GST...