GSTAT Rules That Project Completion Begins on Actual Occupancy Certificate, Not Mere Filing of Application:

The GSTAT held that a real estate project is considered completed only upon the actual issuance of the Occupancy Certificate and not on filing an application for the same.

GSTAT Directs Builder to Refund Rs 2.67 Lakh to Homebuyers with 18% Interest

Saima

Jul 21, 2026

Last update on Jul 21, 2026

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GSTAT Rules That Project Completion Begins on Actual Occupancy Certificate, Not Mere Filing of Application

The GSTAT held that a real estate project is considered completed only upon the actual issuance of the Occupancy Certificate and not on filing an application for the same.

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Saima

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Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.