BEFORE THE HON’BLE COURT OF CIVIL JUDGE, GURUGRAM

DISTRICT COURTS, GURUGRAM

Civil Suit No ……………. of 2022
In the Matter of:
Anita Yadav W/o Sh. Narender Kumar
R/o House No.-50, Block-B, New Palam Vihar
Phase-1, Gurugram (Hr.) …Plaintiff
Versus
M/s Godrej Properties Ltd.
Through its Director/CEO/General Manager
3rd Floor, UM House Tower-A, Gate No.1
Plot No.-35, Sector-44, Gurugram-122002 ...Defendant

SUIT FOR DECLARATION (RESTRAINMENT) WITH CONSEQUENTIAL

RELIEF OF PERMANENT AND MANDATORY INJUCTION

Subject Matter/Dispute which will be adjudicated by this Hon’ble Court:

A. Whether the Defendant/Builder is rightly charging GST @ 12%

from Plaintiff even after the knowledge of Notification and 33rd

Meet of GST Council held on February, 24th, 2019 and where in that

Meeting GST Council had been reduced the GST Rates for

upcoming Residential Projects in order to provide the Benefits to

the Home Buyers directly or through Pass on of Input Tax Credit to

them.

B. Whether the Builder had started the work on or before the 1st April,

2019 at their Site & Project Godrej Air, Sector-85, Gurugram and

rightly opted the present Option of 12% GST Module and Plaintiff is

not entitled to get the Benefit of 33rd Meet of GST Council.

C. Whether the Builder/Defendant had intentionally and with the

malafide motive contravened the provisions of Section 171 of the

CGST Act, 2017 and 33rd Meet of GST Council and not passing the

Input Tax Credit to the Customers/Plaintiff.

Respected Sir/Madam,

The above named Plaintiff most humbly and respectfully submits as

under;

1. That the Plaintiff is the permanent resident of the above noted

address and one of the law abiding citizen of India. That the

present Suit is filling through her Husband and Advocate Narender

Kumar. That the Plaintiff is customer of Defendant and there were

having good relation between them but due to some deplorable

situation Plaintiff is filling the present Civil Suit before this Hon’ble

Court. That the Copy of Aadhar Card is annexed herewith and

marked as Annexure P/1.

2. That the Defendant is involved in the Business of Construction and

Development and had brought a project namely “Godrej Air at

Sector-85, Gurugram” in the year 2019 and sold the Flat No. 1201

to the Plaintiff through the Broker Firm “360 Realtors” and executed
 a Builder Buyer Agreement and the same had been registered at

Sub-Registrar Office, Manesar (Gurugram).

3. The Defendant is having its Marketing/Registered Office at

Gurugram and conducting all his business activities and operations

from the above said Office. That the Plaintiff being a lay woman

trusted to the Builder as well as Broker and both had done fraud

with the Plaintiff and took the advantage of her honesty.

4. That the Builder had charged the Plaintiff with the GST Rate @ 12%

instead of 5% on various dates in the Financial Year 2019-20 &

2020-21 through the three defected demand letter/s and put aside

all the Rules and Regulations of GST Council of India made for the

Benefits of Home Buyers as well as Principles of Natural Justice.

5. That the Plaintiff from the beginning again and again requested to

the Defendant by Emails and Phone Calls to reduce the GST Rates

and to revise the same as per the Amendments of Feb-2019 but

Defendant never accepted her genuine request and represented the

unlawful and unethical excuses for the same. That the entire facts

of the Emails are not reproduced herein for the sake of brevity. That

the copy of Emails sent to the Defendant is annexed herewith and

marked as Annexure P/2.

6. That as per the new GST Rules/Amendments Plaintiff is entitled to

get the benefit of slashed GST Rates, which had been revised in the

33rd Meet of GST Council, held on 24th February, 2019 and favoring

the Plaintiff. That the Main and Relevant Lines of above said are

mentioned below for the kind Consideration of this Hon’ble Court.

Highlights of the 33rd GST Council Meet

Housing under-Construction gets a Boost:

The FM announced a rate cut for the under-construction properties

covering the residential segment as follows:

• GST Rate for affordable housing slashed to 1% without the benefit of

the Input tax credit (ITC) as against the earlier rate of 8%. However,

the earlier proposal had pointed out that the rate will be slashed

down to 3% without the ITC benefit.

• Affordable Housing has been redefined under the GST law with a twin

definition to it as follows:

• In case of Metro cities: Flats with a value of up to Rs.45 lakhs with

the carpet area of up to 60 sq.m.Metro cities currently cover

Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater

Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and

Mumbai (the whole of MMR)

• In case of Non-metro cities: Flats with a value up to Rs.45 lakhs with

the carpet area of up to 90 sq.m.

 • GST rate for non-affordable housing reduced to 5% without ITC from

the existing rate of 12%.

• On or before 10th March 2019, all the changes will be drafted in a

circular by the law and fitment committee and will be presented

before the GST Council as recommendations. The Notifications will be

out before the public soon after it is passed by the GST Council and

will be made applicable from 1st April 2019. This call was taken to

sensitively address the transitional issues likely to be faced by many

builders who have ongoing projects before the date of

implementation of the new rates.

• GST exemption proposed on Transfer Development Rights (TDR)/

Joint Development Agreement(JDA), long term lease (premium),

FSI- Press release states that an Intermediate tax on development

rights such as the above mentioned will be exempt from GST for such

residential properties on which GST is payable.

7. That it is also pertinent to mention here that the Defendant had

started the work after or in the month of May-June, 2019 and with

the malafide intentions again and again represented before the

Plaintiff that they had started the work in the month of March, 2019

at their Site/Project “Godrej Air, Sector-85, Gurugram hence their

present Project not falls under the alleged Provisions of 33rd Meet of

GST & Council and Plaintiff’s demand cannot be fulfilled at any cost.
8. That the Plaintiff’s voice had never been heard by the Defendant

and now the Plaintiff feeling that she had been cheated and

defrauded by the Builder. That the Plaintiff had done all the

Payments under protest and under the undue influence of Builder.

That the Defendant had always misrepresented the facts before the

Plaintiff and over-charged to the Plaintiff by 7% (12%) on total paid

amount of Rs. 36 Lacs and it all had been done fraudulent

intentions and in order to get the unlawful and illegal gains for

himself. That the Builder had violated the law of land and cunningly

had not passed the benefit of Input Tax Credit (ITC) to the Plaintiff

by way of Commensurate Reduction in GST Rates. That in the past

whenever Plaintiff written and requested for the alleged GST Rate

Revision that the Defendant’s executive replied with the

unacceptable and unlawful excuses and compelled to the Plaintiff to

accept their Opinion. It all can be proved through their Conversation

and Site Photographs available with the Plaintiff as and when

demanded by this Hon’ble Court. That the copy of email dated 8th

may, 2019 and Photographs are attached here with and marked as

Annexure P/3.
9. That the Defendant cannot be permitted to over-charge the Home

Buyers and Plaintiff is also entitled to get the benefits for the

overcharged amount and same should be adjusted in upcoming

demand, Plaintiff is also entitled to recover the costs i.e. interest

and penalty on excess paid amount to the Builder along with the

litigation expenses.

10. That the Plaintiff in order to get the benefit and justice running pillar

to post and written to the various authorities but nothing has done

in the present matter and Plaintiff also trying to save himself from

the time & again harassment, fraud and the clutches of the above

named Defendant and their Associates, but the Company and their

Officials/Director seems to be so strong headed that they never

tried to Contact of Solve the present Dispute and enjoying with the

hard earned money of Plaintiff.

11. That no similar Complaint or Suit is pending or has been decided by

any court of law authority regarding the same course of action till

now between the parties. That so far the Plaintiff has not invoked

the jurisdiction of any other court with regard to the demand in

question and the present Plaint has been filled at a pre litigation

stage.
12. That the first cause of action arose in the month of March, 2019 and

thereafter finally arose in the Month of Jan, 2022 when Defendant/s

adamantly refused and threatened to the Plaintiff that be ready for

the dire consequences otherwise forget the demand of Excess paid

GST amount as well as your Property and Invested Amount.

13. That the Office of the Defendant is located at Sector-44, Gurugram

and which is within the Territorial Jurisdiction of this Hon’ble Court

so this Court has got the Jurisdiction to entertain this Complaint.

Prayer: Therefore the Plaintiff most respectfully prays that the

Defendant’s unlawful demands of GST @ the Rate 12% instead of 5%

may kindly be declared as null and void abinitio and the same should

be reversed to the benefit of Plaintiff and against the Defendant in the

interest of Justice;

Further direction to issued to the Defendant in respect of GST

demands and Rates which will be demanded by the Defendant from

Plaintiff in regarding her Flat No 1201, Tower A-5. That the Defendant

should not be allowed to raise the GST demand @ the rate of 12%

instead of 5% for the future demands and Balance amount payable to

Builder in the interest of Justice;

 Pass a decree to the effect of Permanent Injunction and thereby

directing the Defendant not to raise the extra ordinary demand in the

shape of GST or any other Irrelevant Levies/Taxes in order to settle

their Accounts with Plaintiff and by the above direction Plaintiff can be

saved from harassment and torture, which can be done by the Builder

in near future in the interest of justice;

If the Defendant somehow managed to get the GST from Plaintiff

during the pendency of the present suit, in such a situation a decree

having to the effect of Mandatory Injunction may kindly be passed and

thereby directing the Defendant to reverse the same to the Plaintiff

along with Costs and Penalty in the interest of justice; AND

Any other order/direction deem fit and appropriate may also be passed

in favor of the Plaintiff.

Place: Gurugram PLAINTIFF

Date: 02.03.2022 Narender Kumar
B-50, New Palam Vihar, Phase-1, Gurugram

VERIFICATION: I, the above-named plaintiff do hereby solemnly affirm

that the contents of the petition are true and correct to the best of my
knowledge. Verified on 2nd day of March, 2022 at Gurugram.