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TMI Blog2021 (1) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... s been able to make out a strong prima facie case to have an interim order in his favour in terms of para-27(F) of the writ application. We, accordingly, grant such relief. We permit the writ applicant to deposit the amount of tax as raised under the invoice without prejudice to his rights and contentions as raised in this writ application. Mr. Sheth, the advocate on record, shall furnish one s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. It appears that the writ applicant has entered into an agreement with a developer, i.e., the fourth respondent herein with respect to a purchase of plot of land. The said agreement also encompasses construction of a bungalow on the said plot of land by the respondent No.4. It has been pointed out that separate consideration was agreed upon between the parties to the agreement, i.e. (i) sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned senior counsel has argued that the impugned entry referred to above in the notification is ultra vires section 7(2) of the GST read with Entry No.5 of the Schedule-III to the GST Act. It is also argued that the deeming fiction introduced under para-2 of the impugned notification is contrary to Section 15 of the GST Act. 3. Let notice be issued to the respondents, returnable on 10th Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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