GST leviable on construction service rendered in lieu of development rights: Patna HC

Shashi Ranjan Constructions Private Limited Vs Union of India (Patna High Court) Patna High Court held that GST is leviable on construction service rendered in lieu of the development rights under the Development Agreement. Accordingly, the present writ application is not entertained. Facts- 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. By filing this writ application, the petitioner-company is questioning the order dated 30.11.2023 and the summary of order in Form GST DRC-07 passed...