R.A.R Retail and Infra LLP Vs State Tax Officer (Madras High Court)
The Madras High Court disposed of a writ petition challenging orders dated 04.09.2025 and 19.01.2026 passed under Sections 73 and 161 of the respective GST enactments concerning the tax period 2021-22. The petition was taken up at the admission stage itself with the consent of both parties.
The impugned order under Section 161 had been passed in response to an application filed by the petitioner on 30.10.2025, while the original assessment order under Section 73 had been issued pursuant to a show cause notice dated 06.06.2024, which the petitioner had replied to on 31.07.2025. Through the assessment order, the respondent had confirmed a GST demand based on amounts reflected in Form 26AS, which records particulars of tax deducted at source and credits available in favour of the petitioner.
The petitioner’s case was that it had purchased a parcel of land from GRK Theaters Private Limited on 17.11.2021 and subsequently sold the same land to GRT Hotels and Resorts Private Limited on 09.02.2022. According to the petitioner, the transaction involved only the sale of immovable property.
Upon examining the impugned assessment order, the Court noted that the demand had been confirmed on the ground that the petitioner had failed to produce the relevant sale deeds in support of its response to the show cause notice. The Court observed that transactions involving the sale of immovable property are outside the purview of the respective GST enactments.
