2025 (5) TMI 841

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent Nos. 1, 3 and 4: Ms. S. D. Vyas, Addl. G.P a/w S.R. Crasto, AGP for Respondent No.2. Ms. Maya Majumdar a/w Niyati Mankad, Advocates. 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 Maharashtra Industrial Development Corporation (MIDC), and t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gnee) 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 GST Act providing for scope of supply read with clause 5 (b) ....