Document Fragment View
Fragment Information
Showing contexts for: common plot in Modi And Modi Constructions vs Secunderabad - G S T on 3 October, 2019Matching Fragments
3. For the reasons already noted, we set aside the impugned order and allow this appeal. The stay application also gets disposed of."
3) The department's appeal against the above order of the Tribunal was rejected by the Hon'ble Supreme Court as reported in 2012 (25) STR J154 (SC). He would submit that it has categorically been held in the order of the Tribunal that for something to be a residential complex, each individual building should have at least 12 residential units. In their case, they have taken a piece of land and divided into plots along with some common areas and sold the plot along with partly built structures to their customers. Each of these structures is in the form of individual house. Therefore, what they built in the venture "Nilgiri Homes" are row houses and not flats. Since it has been settled by the Tribunal and upheld by the Hon'ble Supreme Court that for something to be residential complex, there should be at least 12 residential units in each building, the structures which they built do not qualify as residential complexes and accordingly, the entire demand needs to be set aside. He would, further, submit that relying on the aforesaid order of Macro Marvel Projects Ltd (supra) the Tribunal Allahabad has in the Appeal No: ST/27013/2013 case of Baba Constructions Pvt Ltd [2018 (15) GSTL 345] set aside the demand where less than 12 residential units were in each building. This judgment of the Tribunal Allahabad was upheld by the Hon'ble Supreme Court as reported in 2018 (15) GSTL J120 (SC). He would submit that as the issue has been settled by the Hon'ble Supreme Court not once but twice, the entire demand needs to be set aside on this ground alone.