2025 (1) TMI 1307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(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. By this petition under Arti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 already been reversed by the Pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-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 subject to levy of GST as provid....