2025 (3) TMI 1237

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..../b Swamy Associates, Advocates. For the Respondent No.2: Mr. Jitendra Mishra a/w Sangeeta Yadav, Advocates. For the State-Respondent: Ms. S.D. Vyas, Addl. G.P.. P. C. 1. Mentioned. Taken out of turn. 2. The issue involved in the present Writ Petition is whether any Goods and Service Tax (GST) can be levied on the assignment of leasehold rights to a third party of a plot of land allo....

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....s of the plot of land allotted by the Gujarat Industrial Development Corporation (GIDC) to the lessee or its successor (assignor) in favour of a 3rd party (assignee) for consideration, shall be an assignment/ sale/ transfer of benefits arising out of "immovable property" by the lessee-assignor in favour of a 3rd party who would then become a lessee of GIDC in place of the original allottee-lessee.....