R.MALINI vs THE PRINCIPAL SECRETARY
- Court
- Madras High Court
WP No. 43811 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-11-2026
CORAM
THE HON'BLE MS. JUSTICE P.T. ASHA
WP No. 43811 of 2026
CNR:{HCMA012392712026}
R.Malini
D/o. P. Rajasekar,
No.187/1 Z Block,
7th Street, Anna Nagar,
Chennai-600 040
..Petitioner(s)
Vs
1. The Principal Secretary
Housing and Urban Development Department,
Government of Tamil Nadu Secretariat,
Chennai-600 009
2. The Managing Director
Tamil nadu Housing Boar, CMDA,
Complex, E and C Market Road,
Koyambedu, Chennai-600 107
3. The Executive Engineer Cum Administrative
Officer
Tamil Nadu Housing Board,
Anna Nagar Division,
Tamil Nadu Housing Board, Shopping
Complex,
First Floor, Thirumangalam, Chennai-600101
..Respondent(s)
Prayer:- directing the Respondents 2 and 3 execute and present the sale deed
in favour of the petitioner in respect of the Residential Flat No.H2300/37 Anna
nagar, Division, Tamil Nadu Housing Board, pursuant to the allotment and
agreement for sale dated 31.10.2023 and connected proceedings, and
consequently direct the 3rd Respondent to receive and register the sale deed
without insisting upon payment of the additional 5 percent GST of
Rs.5,15,450/- .
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For Petitioner(s): M/s.P.Rajalakshmi
For Respondent(s): M/s. U.Praranidarathin, Standing Counsel For R2
ORDER
This writ petition has been filed for the following relief:-
“directing the Respondents 2 and 3 execute and present the sale deed in
favour of the petitioner in respect of the Residential Flat No.H2300/37 Anna
nagar, Division, Tamil Nadu Housing Board, pursuant to the allotment and
agreement for sale dated 31.10.2023 and connected proceedings, and
consequently direct the 3rd Respondent to receive and register the sale deed
without insisting upon payment of the additional 5 percent GST of Rs.5,15,450/-
and pass..”
2. The petitioner would submit that she was allotted Residential Flat No.
H200/37 under the Self Finance Scheme of the Tamil Nadu Housing Board,
Anna Nagar Division, pursuant to the proceedings of the Tamil Nadu Housing
Board dated 28.07.2020.
3. The petitioner would further submit that she has duly complied with
the payment requirements stipulated by the Tamil Nadu Housing Board and has
paid the entire sale consideration as demanded by the Board. Thereafter, an
Agreement for Sale was entered into between the petitioner and the Tamil Nadu
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Housing Board on 31.10.2023.
4. The petitioner would submit that, having fulfilled all the payment
obligations, she approached the third respondent seeking execution of the sale
deed in respect of the allotted flat. However, the respondents have insisted upon
payment of an additional amount of 5% towards GST, quantified at
Rs.5,15,450/-, as a condition precedent for execution of the sale deed.
5. The petitioner would submit that she is not disputing her liability to
pay the lawful stamp duty, registration charges and other statutory charges
payable at the time of registration of the sale deed. Her grievance is confined to
the insistence of the respondents upon payment of the disputed additional 5%
GST as a precondition for execution of the sale deed.
6. The petitioner would further submit that the issue relating to the
demand for additional 5% GST by the Tamil Nadu Housing Board is already
the subject matter of W.A.Nos.2565 of 2025 etc. By order dated 28.08.2025, the
Hon'ble Division Bench of this Court directed that eligible allottees be
permitted to obtain execution of their respective sale deeds without insisting
upon payment of the additional 5% GST, subject to the final outcome of the
pending appeals.
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7. The petitioner would submit that, in subsequent orders, this Hon'ble
Court has consistently followed the aforesaid arrangement and directed the
Tamil Nadu Housing Board to execute sale deeds without insisting upon
payment of the additional 5% GST, subject to the outcome of the pending
appeals.
8. The petitioner would therefore submit that she is similarly situated to
the other eligible allottees who have been extended the benefit of the aforesaid
orders of this Hon'ble Court. The petitioner is also willing to abide by the final
outcome of the pending writ appeals and undertakes to comply with any liability
that may ultimately be determined in accordance with the final orders passed
therein. Hence, the petitioner seeks a direction to the respondents to execute the
sale deed in respect of the allotted flat without insisting upon payment of the
disputed additional 5% GST, subject to the outcome of the pending appeals.
9. The issue relating to the demand of an additional 5% GST was the
subject matter of a batch of writ petitions in W.P.No.33993 of 2025 etc, wherein
the writ petitions were allowed by order dated 02.06.2025 subject to the
following conditions:
“(i) In respect of the petitioners herein who have paid
the 100% sale price as calculated according to the
advertisement rate, TNHB, without insisting on any further
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payment of G.S.T shall appropriately calculate the sale price
and the G.S.T and by mentioning the sale price, shall execute
the sale deed in favour of the petitioners.
(ii) Regarding the petitioners who have, without
prejudice, also made the additional payment, the
aforementioned exercise shall be conducted in addition to
refunding the extra 5% collected from them; (iii) The above
exercise shall be completed within eight weeks from the date of
receipt of a web copy of this order without waiting for a
certified copy of this order. (iv) There shall be no order as to
costs. Consequently, connected miscellaneous petitions are
closed.”.
10. The above order was taken up in appeal and the Division Bench of
this Court, by order dated 28.08.2025 in W.A.Nos.2565 of 2025 etc. batch,
issued, inter-alia, the following directions:
4(i) that the Tamil Nadu Housing Board shall execute sale
deeds for the remaining writ petitioners / respondents if they are
otherwise eligible to get the sale deeds registered in their favour
without demanding 5% additional GST.
(ii)It is made clear that, ultimately if the Tamil Nadu
Housing Board succeeds in the batch of intra Court appeals,
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whatever the decision to be made by the Court, the parties shall
abide by that and in that case, if any decision is taken in favour
of Tamil Nadu Housing Board that their demand of additional
GST to the extent of maximum 5% is to be collected, the allottees
who are going to get the sale deeds executed by virtue of this
order shall without any hesitation to make the payment. Only on
that condition, the sale deed as directed above shall be executed
by the Tamil Nadu Housing Board. Insofar as the direction given
in paragraph No.22(ii) for refunding of extra 5% collected from
some of the writ petitioners who have already paid 5%
additional GST is concerned, that direction alone is hereby
stayed. This order shall confine only to the writ petitioners
whose cases are covered under the impugned order dated
02.06.2025.”
11. In the case on hand, the petitioner is challenging the demand for
additional payment which is covered under Clause 4(i) and (ii) of the order
dated 28.08.2025 passed by the Division Bench of this Court in W.A.No.2565
of 2025 etc. batch. The Division Bench has made it clear that, in the event of
Tamil Nadu Housing Board succeeding in the appeals, additional GST of upto
5% can be collected from the allottees. In cases of persons who have already
paid the 5% additional GST, the Division Bench has held that the said portion
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of the order would stand stayed.
12. In the light of the orders passed in W.A.No.2565 of 2025 etc batch
dated 28.08.2025, this writ petition is disposed of directing the respondents to
execute the sale deed in favour of the petitioner without demanding 5%
additional GST subject to the outcome of the writ appeals. The refund, if any,
claimed shall await the outcome of the aforesaid writ appeal. No costs.
02-11-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
SHR
To
1. The Principal Secretary
Housing and Urban Development Department,
Government of Tamil Nadu Secretariat,
Chennai-600 009
2. The Managing Director
Tamil nadu Housing Boar, CMDA,
Complex, E and C Market Road,
Koyambedu, Chennai-600 107
3. The Executive Engineer Cum Administrative Officer
Tamil Nadu Housing Board,
Anna Nagar Division,
Tamil Nadu Housing Board, Shopping Complex,
First Floor, Thirumangalam, Chennai-600101
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WP No. 43811 of 2026
P.T.ASHA J.
SHR
WP No. 43811 of 2026
02-11-2026
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