https://www.taxtmi.com/caselaws?id=783831 The dominant issue was whether GST was leviable on assignment by sale/transfer of leasehold rights in an industrial plot allotted by a statutory development corporation and, consequently, whether a deficiency memo denying refund could stand. The HC accepted that the petitioner was entitled to pursue refund of the GST paid in relation to such transfer and directed the proper officer to process the refund upon a fresh application. The deficiency memo was effectively neutralised by directing that, on the petitioner filing a refund application, the refund amount shall be paid within one week of receipt of the application, and the petition was disposed of accordingly. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783831 The dominant issue was whether GST was leviable on assignment by sale/transfer of leasehold rights in an industrial plot allotted by a statutory development corporation and, consequently, whether a deficiency memo denying refund could stand. The HC accepted that the petitioner was entitled to pursue refund of the GST paid in relation to such transfer and directed the proper officer to process the refund upon a fresh application. The deficiency memo was effectively neutralised by directing that, on the petitioner filing a refund application, the refund amount shall be paid within one week of receipt of the application, and the petition was disposed of accordingly. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783831