GST: HC accepts Plea Challenging Provisions regarding Deemed Value of Land Instead of Actual Cost

Munjaal Manishbhai Bhatt Vs Union of India (Gujarat High Court) 1. We have heard Mr. Manish Bhatt, the learned senior counsel assisted by Mr. Uchit Sheth, the learned counsel appearing for the writ applicant. 2. The subject matter of challenge in the present writ application is to the Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) dated 28th June, 217 read with Para-2 of the said notification. It appears that the writ applicant has entered into an agreement with a developer, i.e., the fourth respondent herein with respect to a purchase of plot of land. The said agreement also...