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P. Srinivasan v. Tamilnadu Housing Board (Tnhb)

Madras HC6 Jan 2026WP/50309/2025

Case brief

AI extract

What is this about?

Tamil Nadu Housing Board TNHB additional 5% GST demand differential cost sale deed execution Korattur Flat No.M-68/25 covered car parking refund Rs.50,000 W.A.Nos.2565 of 2025 W.P.No.33993 of 2025 Article 226 writ of ceritorarified mandamus disposed subject to outcome of writ appeals P.T. Asha Madras High Court 06.01.2026.

What did the court decide?

Writ petition disposed of by 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 claimed shall await the outcome of the aforesaid writ appeal; no costs; consequently, connected miscellaneous petitions are closed. ¶50

P. Srinivasan Vs Tamilnadu Housing Board (Tnhb) — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the demand made on the petitioner for additional payment (differential cost along with additional 5% GST) before execution of the sale deed is sustainable, the petitioner's challenge being covered under Clause 4(i) and (ii) of the order dated 28.08.2025 passed by the Division Bench in W.A.No.2565 of 2025 etc. batch. +1 more

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Court's answer

The petitioner's challenge to the demand for additional payment 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, under which sale deeds are to be executed without demanding 5% additional GST and any ultimate decision in favour of TNHB on the 5% additional GST is to bind the allottees.

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Ratio / Principle

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.

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Key takeaways

The refund claimed by the petitioner shall await the outcome of the writ appeal (W.A.Nos.2565 of 2025 etc. batch); no refund is directed at this stage.ratio¶50

Detailed headnote1 paragraphs

High Court of Judicature at Madras (Ms. Justice P.T. Asha), 06.01.2026: Disposes of W.P.No.50309 of 2025 filed by P. Srinivasan against Tamil Nadu Housing Board's communication dated 13.05.2025 (Letter No.A.Na.Ko.3/4878/2020) demanding differential cost along with additional 5% GST before executing the sale deed of the apartment in Flat No.M-68/25 of the Korattur project, possession whereof was handed over in April 2022 on remittance of the entire sale consideration. Noting that the identical 5% GST demand was dealt with in W.P.No.33993 of 2025 etc. (allowed 02.06.2025) and that the Division Bench, in W.A.Nos.2565 of 2025 etc. batch by order dated 28.08.2025 (Clause 4(i) and (ii)), directed sale deeds to be registered for otherwise-eligible allottees without demanding 5% additional GST while staying the refund direction (para 22(ii)) of the 02.06.2025 order, the Court directs 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 claimed refund of Rs.50,000/- collected towards covered car parking shall await the outcome of the writ appeal; no costs; connected miscellaneous petitions closed.

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WP No.50309 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 06.01.2026

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CORAM

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THE HONOURABLE Ms. JUSTICE P.T. ASHA

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W.P.No.50309 of 2025 and W.M.P.Nos.56315, 56316 and 56320 of 2025

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P.Srinivasan ..... Petitioner

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Vs.

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Tamil Nadu Housing Board (TNHB), Rep by its Managing Director, CMDA Complex, E & C Market Road,

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Koyambedu,

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Chennai 600 107.

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The Executive Engineer and Administrative Officer,

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Tamil Nadu Housing Board, Anna Nagar Division Board, Tamil Nadu Housing Board Shopping Complex, First Floor, Thirumangalam, Chennai 600 101 ... Respondents

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Ceritorarified Mandamus, calling for the records of the impugned communication issued by the 2^nd respondent herein in his letter No.A.Na.Ko.3/4878/2020 dated 13.05.2025 and quash the same

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https://www.mhc.tn.gov.in/judis

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WP No.50309 of 2025 and consequently to direct the respondents herein to refund the amount to he tune of Rs.50,000/- collected towards covered car parking back to the petitioners herein and not to make any further demands of additional amount insofar as the aforementioned apartment in Flat No.M-68/25 belonging to the petitioner herein is concerned.

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For Petitioner : Mr.P.Dinesh Kumar For Respondents-1 & 2 : Mr.D.Veeraserakaran, Standing Counsel

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O R D E R

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The above Writ Petition has been filed for the following relief:

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“To issue a Writ of Ceritorarified Mandamus, calling for the records of the impugned communication issued by the 2^nd respondent herein in his letter No.A.No.Ko.3/4878/2020 dated 13.05.2025 and quash the same and consequently to direct the respondents herein to refund the amount to he tune of Rs.50,000/- collected towards covered car parking back to the petitioners herein and not to make any further demands of additional amount insofar as the aforementioned apartment in Flat No.M-68/25 belonging to the petitioner herein is concerned.

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It is the case of the petitioner that the respondents had advertised for the development and sale of the flats in their project proposed at

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2/8

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https://www.mhc.tn.gov.in/judis

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WP No.50309 of 2025 Korattur. The petitioner had applied for allotment of an apartment in the

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said project and remitted the entire sale consideration. Thereafter, the petitioner was allotted an apartment in the housing project developed by the respondents. Despite the remittance of the entire sale consideration and the handing over of possession of the said apartment by the respondents as early in April 2022, the respondents have not come forward to execute the

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sale deed in favour of the petitioner to date.

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While so, the 2^nd respondent had issued the impugned communication calling upon the petitioner to remit an additional sum towards differential cost along with an additional 5% GST and also stated that, only upon remittance of the said amount, the sale deed would be executed in favour of the petitioner. Challenging the same, the petitioner is before this Court.

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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:

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i) In respect of the petitioners herein who have paid the 3/8

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https://www.mhc.tn.gov.in/judis

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WP No.50309 of 2025 100% sale price as calculated according to the

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advertisement rate, TNHB, without insisting on any further 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.

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(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;

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(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.

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(iv) There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.”.

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The above order was taken up in appeal and the Division Bench of

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this Court, by order dated 28.08.2025 in W.A.Nos.2565 of 2025 etc. batch, issued, inter-alia, the following directions:

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4(i) that the Tamil Nadu Housing Board shall execute sale

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https://www.mhc.tn.gov.in/judis

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WP No.50309 of 2025 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.

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ii) It is made clear that, ultimately if the Tamil Nadu Housing Board succeeds in the batch of intra Court appeals, 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

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https://www.mhc.tn.gov.in/judis

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the impugned order dated 02.06.2025.

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WP No.50309 of 2025

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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

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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 of the order would stand stayed.

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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 claimed shall await the outcome of the aforesaid writ appeal. No costs. Consequently, connected miscellaneous petitions are closed.

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06.01.2026

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https://www.mhc.tn.gov.in/judis

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WP No.50309 of 2025

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Index : Yes/No Speaking Order : Yes / No srn

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The Managing Director, Tamil Nadu Housing Board (TNHB), CMDA Complex, E & C Market Road, Koyambedu,

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Chennai 600 107.

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The Executive Engineer and Administrative Officer, Tamil Nadu Housing Board, Anna Nagar Division Board, Tamil Nadu Housing Board Shopping Complex, First Floor, Thirumangalam,

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Chennai 600 101

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https://www.mhc.tn.gov.in/judis

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WP No.50309 of 2025

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P.T. ASHA, J,

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srn