The Gujarat High Court has dismissed a plea against the Gujarat government's decision to levy GST on under-construction properties. Background: The issue began when the Gujarat government announced that it would levy GST on under-construction properties. Parties: The petitioners were several homebuyers, while the respondents were the Gujarat government and the Goods and Services Tax Council. Legal issues: The main legal issue was whether the government's decision to levy GST on under-construction properties was arbitrary and violated the homebuyers' rights. Court observations: The court observed that the government's decision was reasonable and that GST was a valid tax. Significance: The court's decision has significant implications for homebuyers and the real estate sector in Gujarat, as it upholds the government's authority to levy GST on under-construction properties. The decision is expected to lead to an increase in the cost of buying under-construction properties in the state.