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        GST

        HC stayed GST proceedings related to assignment of leasehold...

        GST Proceedings Stayed for MIDC Land Leasehold Rights Transfers Under Schedule III Clause 5

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC stayed GST proceedings related to assignment of leasehold rights of MIDC land plots and buildings constructed thereon for lump sum consideration. Following Gujarat HC's precedent in Gujarat Chambers of Commerce case, which held that assignment/transfer of leasehold rights of industrial development corporation land constitutes transfer of benefits arising from "immovable property" and falls outside GST's scope under Section 7(1)(a) read with Schedule II clause 5(b) and Schedule III clause 5. All show cause notices remain unadjudicated, and any existing adjudication orders for listed entities are stayed. The court scheduled the matter for directions on March 10, 2025, when a final hearing date will be determined.
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