2025 (4) TMI 1376

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....Ms. S. D. Vyas, Addl. G.P.. For the Respondent No. 1/UOI: Mr. Ram Ochani with 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 b....

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.... in favour of the third 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 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 providin....

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.... the Show Cause Notice issued to the Petitioner dated 7th January 2025. 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 (b) which reads thus:- "b) that pending the admission, hearing and final disposal of t....