Residential Leases used exclusively for Residential purposes are Exempt from GST
Last updated: 10 November 2025
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Mr.Gurdev Raj Kumar v. Collector of Stamps (Government of NCT Delhi) [W.P.(C) 1463/2021, order dated October 28, 2025], held that the levy of deficient stamp duty and penalty on a lease deed for residential property by including GST and water charges in the lease rent computation is not legally sustainable, and the impugned order directing payment was quashed with a refund directed.
Citation :
W.P.(C) 1463/2021, order dated October 28, 2025
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 28
downloaded 49 times
Comments
Trending Online Classes
CAclubindia
