Insights
Indirect tax update: April 2025
April 23, 2025We are pleased to share the latest edition of our Tax Snippet, highlighting two recent judgments with noteworthy implications under GST law:
- Karnataka High Court in M/s Rohan Corporation India Pvt. Ltd. vs. Union of India & Others held that GST is not payable on the sale of an under-construction immovable property when no construction activity is undertaken by the seller post-sale.
- Delhi High Court in Shalender Kumar vs. Commissioner, Delhi West CGST Commissionerate & Others ruled that refund under Section 54(11) of the CGST Act cannot be withheld solely on the basis of opinion. The twin statutory conditions of the aforesaid section must be fulfilled for such withholding.
