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
Premium
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.
Also Read
NU Vista Receives Rs 24.98 Crore Tax Demand Show Cause Notice for FY 2022-23 Over Yield Calculation and Moisture LossMahindra Holidays Receives GST Show Cause Notice Proposing Rs 36.29 Crore Demand for FY 2022-23 GST Portal Launches Multi-State Registration Facility with Single Master TRNMaharashtra GST Department Mandates Rs 500 Stamp Duty on Letters of Authority (LOA) for Taxpayer Representatives
About Author
Saima
Content Writer
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.
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.
StudyCafe
Delhi, Delhi, India
495My Recent Articles
- ITAT Allows Appeal After Section 2(22)(e) Addition of Rs.22.71 Crore Was Deleted in Rectification
- ITAT Holds Customer Referral Commission Not Taxable as FTS Under India-Netherlands DTAA
- ITAT Quashes Reassessment as Section 148 Notice Issued Beyond Six-Year Limitation
- ITAT Rules Controlled Liquor Trade And Audited Sales Records Support Cash Deposits
- ITAT Holds Alleged Cash Payment Cannot Sustain Addition Without Independent Enquiry or Material Evidence
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts