DLF LIMITED vs THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ORS — CWP/17530/2022

Case under Constitution of India Section 1. Disposed: --DISPOSED OF on 13th May 2026.

Case disposed Next hearing 09-Aug-2022

CNR: PHHC010832292022

Filing Number

CWP/33376/2022

Filing Date

01-Aug-2022

Registration No

CWP/17530/2022

Registration Date

08-Aug-2022

Judge

Mr. Justice Deepak Sibal , Ms. Justice Lapita Banerji

Coram

Mr. Justice Deepak Sibal , Ms. Justice Lapita Banerji

Bench Type

Double

Category

6.42 - GOODS AND SERVICE TAX WRIT HARYANA (INDIRECT) ( 392 )

Sub-Category

( 944 )

Judicial Branch

WRITS -I BRANCH

Decision Date

13-May-2026

Nature of Disposal

--DISPOSED OF

Last updated 01-Jun-2026

Acts & Sections

Constitution of India Section 1

Petitioner(s)

  1. 1.DLF LIMITED

    Adv. SAURABH KAPOOR

Respondent(s)

  1. 1.THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ORS

  2. 2.THE EXCISE AND TAXATION COMMISSIONER

  3. 3.ADDITIONAL EXCISE AND TAXATION COMMISSIONER CUM MEMBER AUTHORITY FOR ADVANCE RULING

Case History

  1. Case disposedDisposed

  2. 13-May-2026

    Mr. Justice Deepak Sibal,ms. Justice Lapita BanerjiView PDF

    Summary: The High Court of Punjab & Haryana quashed orders from the Advance Ruling Authority (28.08.2020) and appellate authority (28.03.2022) that required DLF Limited to tax preferential location charges separately from construction service charges. The court held that a government circular dated 11.10.2024, implementing GST Council recommendations, clarifies that preferential location charges are an integral part of construction services and attract the same GST rate. The circular, having retrospective effect, rendered the earlier conflicting orders void. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 09-Aug-2022

    Other

  4. 01-Aug-2022

    Case filed

    Registration No. CWP/17530/2022

casestatus.in Summary

Summary: The High Court of Punjab & Haryana quashed orders from the Advance Ruling Authority (28.08.2020) and appellate authority (28.03.2022) that required DLF Limited to tax preferential location charges separately from construction service charges. The court held that a government circular dated 11.10.2024, implementing GST Council recommendations, clarifies that preferential location charges are an integral part of construction services and attract the same GST rate. The circular, having retrospective effect, rendered the earlier conflicting orders void. This case analysis is maintained by casestatus.in based on publicly available court records.

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