2025 (4) TMI 1377

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....For the Respondent No. 4: Mr. Himanshu Takke, AGP,. 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 of a lump-sum....

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....all 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 Schedule II a....