2025 (4) TMI 1281

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. 1/UOI: Mr. Ram Ochani, with Mr. Suman Kumar Das, Advocates. P. C. 1. The issue involved in the present Writ Petition is whether the Goods and Service Tax can be levied on the assignment of leasehold rights of a plot of land allotted on lease by the Maharashtra Industrial Development Corporation ("MIDC"), and the buildings constructed thereon by the lessee, to a third party, on the payment o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ideration shall be an assignment/sale/transfer of benefits arising out of immovable property by the lessee-assignor in favour of a third party (assignee) 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 CGST Act providing for scope of supply read with Clause 5 (b) of S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 30th August 2024 and the Rectification Order dated 24th December 2024 passed by the very same Respondent. 5. Considering that in other Writ Petitions also interim relief is granted to the Petitioner and there has been a direction to tag all those matters, in this Petition also there will be ad-interim relief in terms of prayer clause (d) which reads thus:- "(d): that pending the hearing and ....