2025 (5) TMI 374

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.... learned Assistant Government Pleader Ms. Shrunjal Shah for the Respondent No. 3. 2. Rule returnable forthwith. Learned advocate Mr. Ankit Shah waives service of notice of rule for the Respondent Nos. 1 and 2 and learned Assistant Government Pleader Ms. Shrunjal Shah for the Respondent No. 3. With the consent of the learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is quite brief. 3. The brief facts of the case are as follows: 3.1 Petitioner is a partnership firm that was granted registration under the relevant statute with effect from 01.10.2019, bearing Registration No. 24AANFB0745N1Z9. The said registration was subsequently surrendered with effect from 01.04.2022. 3.2 The Petition....

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....: a. "A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus declaring the notification no. 09/2023 dated 31.03.2023 and Notification no. 56/2023-Central Tax dated 28.12.2023 (Annexure A Colly) as dehors, arbitrary, ex-facie illegal, without jurisdiction and violative of provisions of section 168A of the CGST Act; b. A writ of certiorari, or any other appropriate writ, order and/or directions in the nature of certiorari and hold that the order dated 29.08.2024 passed by the Respondent no. 3 (Annexure B) is ex-facie illegal and without jurisdiction and hence, liable to be quashed; c. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus holdi....

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....rt notably in the recent decision dated 6.03.2025 in the case of Alfa Tools Pvt. Ltd. Vs. Union of India and another reported in 2025:GUJHC;15785-C. 5. On the other-hand, Mr. Ankit Shah learned advocate for the Respondent Nos. 1 and 2 is unable to controvert the aforesaid submissions of Mr. Vora. 6. DISCUSSION & FINDINGS :- 6.1 It is an admitted factual position that the petitioner transferred the leasehold rights of its industrial plots to one M/s. Dayaram Pharma Chem based upon which the Corporation has issued final transfer order No. GIDC/RM/ANK/TRF/FTO/DAH5/118 dated 24.12.2019 in favour of the purchaser of such leasehold rights. In view of such undisputed factual position, the decision of this Court in the case of Gujarat Chamber ....