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 your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 57
downloaded 123 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
