Case Details: R.A.R. Retail and Infra LLP vs. State Tax Officer (2026) 43 Centax 113 (Mad.)
Judiciary and Counsel Details
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- C. Saravanan, J.
- Ms G. Vardini Karthick, for the Petitioner.
- Shri V. Prashanth Kiran, Govt. Adv., for the Respondent.
Facts of the Case
The assessee purchased land and subsequently sold it. The amounts reflected in FORM 26AS indicated tax deducted at source (TDS) credit in favour of the assessee. A show-cause notice (SCN) was issued, to which a reply was filed. The assessment order passed under Section 73 of the CGST Act and the Tamil Nadu GST Act considered the amounts reflected in FORM 26AS as taxable, on the ground that the sale deeds had not been produced. Thereafter, a rectification order was passed under Section 161 of the CGST Act and the Tamil Nadu GST Act. The petitioner produced the sale deed and the corresponding FORM 26AS before the High Court. The matter was then placed before the High Court.
High Court Held
The High Court held that the sale of immovable property falls outside the purview of GST. The Court observed that the sale deed and the corresponding FORM 26AS produced before it prima facie indicated a transaction involving the sale of immovable property. Therefore, no GST was leviable on such a transaction. It held that the assessment order under Section 73 and the rectification order under Section 161 could not be sustained. Accordingly, the Court quashed both orders and remitted the matter to the department for passing a fresh order on merits after giving due notice to the petitioner.
