2025 (6) TMI 1357

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.... Shri Jigar Shah, Advocate with Shri Amber Kumrawat, Advocate appeared for the Appellant Shri Rajesh Nathan, Assistant Commissioner (AR) appeared for the Respondent ORDER SOMESH ARORA The issue involved in this matter is regarding taxability of transfer fees and miscellaneous charges which include floating and other administration charges which were levied by the GIDC on the plot-holde....

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....charges are as per the Act and not discretionary, the same are considered to be statutory levies. Accordingly, we hold that "infrastructure up-gradation fund", "transfer fees" and other misc. charges in respect of in respect of as sub-letting fees, subdivision charges, amalgamation fees, collateral fees are necessary for maintenance, management and repairs of the industrial estate under Gujarat In....

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.... the letter dated 18.02.2025 on record to indicate that the acceptance is on merit. Learned AR confronted with the situation has no serious opposition to acceptance of appeal. He reiterates the order of the lower authority and leaves the matter to the discretion of the bench. 4. We find that the matter is no more res-integra and stands decided in their own case by this Tribunal's Bench (differe....