2025 (1) TMI 1307

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....  For the Respondent(s) No. 3,4: Advance Copy Served To Government Pleader/PP.   For the Respondent(s) No. 1: Mr Ankit Shah (6371).   For the Respondent(s) No. 2,3: Nidhi T Vyas (7772).   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Tarak Damani for the petitioner and learned advocate Mr. Ankit Shah for respondent No. 1. 2. B....

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....t, 2017 as and when Goods and Service Tax is paid on the transaction of assignment of the long-term Leasehold rights to all the assignee's in whose favor the long-term Leasehold rights have been assigned; (D) YOUR LORDSHIPS be pleased to issue a writ in the nature of Mandamus and direct the Respondent Authorities to refund and re-credit the ITC in credit ledger of the Petitioner which has alrea....

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....r in favour of third party-assignee who would become lessee of GIDC in place of original allottee-lessee. In such circumstances, provisions of section 7 (1) (a) of the GST Act providing for scope of supply read with clause 5 (b) of Schedule II and Clause 5 of Schedule III would not be applicable to such transaction of assignment of leasehold rights of land and building and same would not be subjec....