DLF LIMITED vs THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ORS

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH (Sr. No. 322) CWP No. 17530 of 2022 Date of decision: 13.05.2026 DLF Limited .....Petitioner Versus The Commissioner of Central Goods and Service Tax and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Puneet Aggarwal, Advocate for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel with Ms. Geetika Sharma, Advocate for the respondents. *** DEEPAK SIBAL, J. (Oral) (1) Through an application dated 10.06.2019, filed under Rule 98 of the Central Goods and Services Tax Rules, 2017 (for short – the Rules), the petitioner approached the Advanced Ruling Authority (for short-the Authority) seeking an advance ruling as to whether the charges collected by the petitioner against preferential location of its flats are to be taxed independently or along with its main activity of construction/development. (2) Through order dated 28.08.2020, the Authority decided that the charges collected by the petitioner against preferential location of the flats are to be taxed independent of the charges received by the petitioner towards development/construction. SUNIL YADAV 2026.05.19