All under construction projects that have not received completion/occupancy certificate as applicable or shall not receive prior to July 31st, 2017 shall mandatory need to register with MahaRERA
If, the flats are sold on ownerhsip basis, then the conveyance cannot be delayed at all and in fact under the provisions of the real estate and regulation act, the conveyance has to be effected immediately once more than 50% of the total units in the building has been sold and such purchasers have made the full payment of the consdieration amount.
You can file a suit alongwith the other purchasers of the premises in the buildng for conveyance of the property or apply to the Competent Authority under the amended provisions of the Mahashtra Ownership of Flats Act for deemed conveyance of the property. In so far the demand of VAT made by the developer, the same appears to be time barred and in any event would depend on the terms of your Agr...
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It is Unlikely that the Approval is for 1 unit and Completion given for 2 units without proper sanction. The Last approved/ Comletion Plans will be considered in this case and any Deviation on site will have to be regularised before buying.