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HC, dealing with writ petitions challenging the constitutional validity of certain CGST provisions as applied to GST on assignment of leasehold industrial plots and superstructures, did not adjudicate the merits. Instead, HC deferred further hearing in all connected matters to 6 February 2026 at 3:00 p.m., subject to part-heard matters. Petitioners were directed to forthwith serve requisite notices on concerned respondents and to file affidavits of service on record. With these procedural directions and listing for future detailed hearing, the petitions were treated as disposed of for present purposes.
HC, dealing with writ petitions challenging the constitutional validity of certain CGST provisions as applied to GST on assignment of leasehold industrial plots and superstructures, did not adjudicate the merits. Instead, HC deferred further hearing in all connected matters to 6 February 2026 at 3:00 p.m., subject to part-heard matters. Petitioners were directed to forthwith serve requisite notices on concerned respondents and to file affidavits of service on record. With these procedural directions and listing for future detailed hearing, the petitions were treated as disposed of for present purposes.
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