Prima Facie GST not Apply to Leasehold-to-Freehold Conversion: Delhi High Court

Mala Sahni Seth & Anr. Vs Delhi Development Authority & Ors. (Delhi High Court)

The Delhi High Court heard a petition concerning the levy of GST on the conversion of immovable property from leasehold to freehold. The Petitioners own Units 601, 602 and 603 at DLF South Court Mall, Saket, purchased on a leasehold basis in 2012. In November 2023, they applied to the Delhi Development Authority (DDA) for conversion of these units to freehold. The DDA processed the applications and demanded several charges, including conversion fee, surcharge, processing fee, ground rent, and in

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