As per the case facts a cooperative housing society filed a complaint seeking a refund of excess taxes due to a builder's failure to obtain an occupancy certificate and transfer ... title The initial consumer commission dismissed the complaint citing it as time-barred and not a consumer dispute leading to the society's appeal The question arose whether the complaint by the cooperative housing society against the builder for deficiency in service specifically regarding the failure to obtain an occupancy certificate and transfer title was valid under consumer protection law and not barred by time limits Finally the Supreme Court allowed the appeal setting aside the earlier order and confirming the complaint's validity The Court directed the consumer commission to address the dispute on its merits recognizing the society members as consumers and the builder's failure as a service deficiency making the builder liable for compensation