MALA SAHNI SETH & ANR. vs DELHI DEVELOPMENT AUTHORITY & ORS.

Judgment text excerpt

$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th October, 2025 + W.P.(C) 16214/2025 & CM APPL. 66322/2025 MALA SAHNI SETH & ANR. .....Petitioners Through: Mr Sandeep Sethi, Sr. Adv., Mr. Saurabh Seth, Mr. Sukrit Seth & Ms. Aishwarya Modi, Advs. versus DELHI DEVELOPMENT AUTHORITY & ORS. .....Respondents Through: Mr. Rajeev Lochan Mahunta, Mr. Sahil S Panwar, Mr. Bhanu Katyal & Mr. Pratyush Mishra, Advs. Ms. Anushree Narain, SSC CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 66323/2025 (for exemption) CM APPL. 66324/2025 (for exemption) 2. Allowed, Subject to all just exceptions. The applications are disposed of. W.P.(C) 16214/2025 & CM APPL. 66322/2025 3. The present petition raises an interesting issue falling under the Goods and Service Tax (hereinafter, ‘GST’) regime. The Petitioners claim ownership of Unit Nos. 601, 602 and 603, situated on the sixth floor of DLF South Court Mall, Saket District Centre, New Delhi. The same was purchased Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 16214/2025 Page 1 of 7 Signing Date:03.11.2025 17:42:49 on leasehold basis in the year 2012 and sometime in November of 2023, the Petitioners filed applications with the Delhi Development Authority (hereinafter ‘DDA’) for seeking conversion of the said Units from leasehold to freehold. The said applications were processed by the DDA and various charges were demanded including the following:  Conversion fee  Surcharge  Processing fee  Ground rent  Interest on delayed payment  Interest on ground rent 4. All the said amounts were paid by the Petitioners. The Petitioners then followed up with the DDA for obtaining the freehold approval and execution of t