1. the purchase price was paid in full with the service tax
2. GST was introduced on and from 1.7.17 with prospective effect - meaning it would not apply to past tranactions
3. so builder could not ask you to again pay the differential service tax due to the GST rate being higher than the service tax rate
4. if you have paid the differential on account of GST, then you can approach the NAA
5. If not, then since the project is not yet completed, then you have 3 remedies -
a. filing a RERA complaint
b. filing a consumer court complaint
c. filing an insolvency petition against the builder u/s 7 of the Insolvency and Bankruptcy code
6. a & b cannot be pursued together. You have to select either of them
7. similarly if you go for c, then all proceedings before RERA/consumer court will be stopped if your insolvency application is admitted. Also invoking the Bankruptcy code against the builder is not a recovery mechanism
8. i would suggest you file a RERA complaint seeking interest for delayed possession and also to complain against the builder for indulging in unfair trade practices by requiring you to pay GST despite the service tax already having been paid
9. for the blackmail, you can file a police complaint additionally against the builder
10. time required for resolution of the case - EVEN GOD CANNOT PREDICT THAT. SUCH A QUESTION MUST NOT BE PUT TO A LAWYER PLEASE. AT THE HIGHEST I CAN ONLY SAY THAT RERA IS A SPEEDIER REMEDY
11. Costs - depends from lawyer to lawyer