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    <title>2025 (5) TMI 308 - ALLAHABAD HIGH COURT</title>
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    <description>Transfer of leasehold rights in leased land was challenged as being amenable to GST under section 7(1)(a) of the CGST Act, 2017, and the sustainability of proceedings under section 74 on an allegation of suppression was also questioned. The HC treated the controversy as requiring consideration and noted that the transfer of leasehold rights was said to be distinguishable from a lease deed executed by an authority in favour of a lessee, with the issue appearing prima facie covered by the cited Gujarat High Court ruling. No final adjudication was made at this stage; notice was issued, a counter affidavit was directed, and recovery under the impugned order was stayed until further orders.</description>
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      <title>2025 (5) TMI 308 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=770036</link>
      <description>Transfer of leasehold rights in leased land was challenged as being amenable to GST under section 7(1)(a) of the CGST Act, 2017, and the sustainability of proceedings under section 74 on an allegation of suppression was also questioned. The HC treated the controversy as requiring consideration and noted that the transfer of leasehold rights was said to be distinguishable from a lease deed executed by an authority in favour of a lessee, with the issue appearing prima facie covered by the cited Gujarat High Court ruling. No final adjudication was made at this stage; notice was issued, a counter affidavit was directed, and recovery under the impugned order was stayed until further orders.</description>
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