In a significant ruling, the Madhya Pradesh High Court, while considering a petition challenging the levy of GST on developed land, has directed the Bhopal Development Authority to reconsider the levy in the light of the circular issued by the Ministry of Finance clarifying that no such levy can be made. The petitioner, Ms. Shraddha Tiwari approached the Court contending that GST at 12% has been levied upon the sale consideration for the purchase of developed land upon the petitioners who happen to be purchasers of the said land from Bhopal Development Authority.
Source Taxscan
