The Complainant alleged that pursuant to the Agreement, the Respondent was supposed to handover the possession of the Apartment by 22nd September,2017 , but has failed to do so. Secondly, the Respondent was demanding Maintenance Charges even though the possession of the flat has not been handed over. Thirdly, the Respondent has collected the Service Tax from the Complainant but has failed to remit it to the Government and is thus refusing to pass on the Input Tax Credit benefit to the Complainant.
The Respondent was directed to handover the possession by 31st July,2018 along with Occupancy Certificate. Failing which, he shall be liable to pay Interest to the complainant from 1st August till the date of possession on the amount paid by the Complainant to the Respondent. Further, Maintenance Charges are to be paid only post possession of the said Apartment being handed over. The Complainant shall pay the balance amount only at the time of possession. Lastly, the Respondent shall pass on the GST Input Tax Credit duly to the Complainant.