2025 (4) TMI 496

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....jee, Adv. Ayush Chaddha i/b. AZB & Partners. For the Respondent Nos. 2 & 3: Adv. Ram Ochani a/w Adv. Abhishek Mishra. For Respondent No. 4: Adv. S. D. Vyas, Addl. GP a/w Adv. Aditya Deolekar, AGP. P. C. 1. The issue involved in the present Petition is whether the Goods and Services Tax can be levied on the assignment of lease hold rights of a plot of land allotted on lease by the Mahar....

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....e 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. In such circumstances, the Gujarat High Court held that the provisions of Section 7 (1) (a) of the G....

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....ociation (supra) this Court has stayed the adjudication of the Show Cause Notices. 5. As far as the present case is concerned a Show Cause Notice dated 2nd August, 2024 was issued to the Petitioner and adjudication order dated 6th January, 2025 is also passed by Respondent No. 3. In these circumstances, in this Petition, the effect and implementation of the order dated 6th January, 2025 shall r....