Facts of the Case

This is a consumer-facing real estate matter, not a GST case — a small GST charge on incidental dues was simply part of the amount the petitioner had to pay to close the transaction. The petitioner sought a direction to the Prayagraj Development Authority to execute the sale deed of a flat, stating that proceedings had been pending before the competent authority since 2021 and that she had deposited the entire required money on 26.10.2023.

Issues Involved

  1. Whether the Development Authority should be directed to execute the sale deed of the flat in the petitioner's favour.

Petitioner's Arguments

  • The petitioner had deposited the entire amount due and the matter had remained pending without action since 2021.

Respondent's Arguments

  • Counsel for the Development Authority explained that the matter had been overlooked due to inadvertence, and that the Authority had now decided to execute all necessary documents in the petitioner's favour, subject to payment of certain minor outstanding amounts — Rs. 2,761 (balance lease rent, computation, and sanitary/other expenses) and 12% GST of Rs. 7,485.

Court Order / Findings

  • Recording the Development Authority's submission that it would execute the sale deed once the petitioner completed the remaining formalities (including payment of the minor balance amount and applicable GST) within 15 days, the Court held that nothing further survived in the petition.
  • The writ petition was disposed of on this basis.

Important Clarification

The 12% GST figure was simply the tax component of a small residual charge (along with lease rent and sanitary expenses) that the petitioner had to clear before the sale deed could be executed — the Court did not examine or rule on any GST question; it only ensured the Development Authority acted on a long-pending file.

Sections Involved

  • Constitution of India — Article 226

Decision – In Favour of

Decided in favour of the petitioner; the Development Authority was held to its commitment to execute the sale deed upon completion of minor remaining formalities.

Case Details

Court: High Court of Judicature at Allahabad  |  Case No.: Writ-C No. 36589 of 2023 (Neutral Citation No. 2023:AHC:208748-DB)  |  Coram: Hon'ble Pritinker Diwaker, Chief Justice, and Hon'ble Ashutosh Srivastava, J.  |  Date: 1 November 2023

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