2025 (12) TMI 814

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....ion No. 10417 Of 2025, Writ Petition No. 10301 Of 2025, Writ Petition No. 10407 Of 2025, Writ Petition No. 10410 Of 2025, Writ Petition No. 11643 Of 2025, Writ Petition No. 11644 Of 2025, Writ Petition No. 11645 Of 2025, Writ Petition No. 16605 Of 2024, Writ Petition No. 17911 Of 2024, Interim Application (St) No. 4872 Of 2025 In Writ Petition No. 17911 Of 2024, Writ Petition No. 1449 Of 2025, Writ Petition No. 771 Of 2025, Interim Application No. 7355 Of 2025 In Writ Petition No. 771 Of 2025, Writ Petition No. 487 Of 2025 And Writ Petition No. 12013 Of 2025 And Writ Petition No. 13178 Of 2025 And Writ Petition (St) No. 29664 Of 2025 And Writ Petition No. 14434 Of 2023 And Writ Petition No. 16665 Of 2024 And Writ Petition No. 13609 Of 2025 And Writ Petition No. 13976 Of 2025 And Writ Petition No. 15873 Of 2025 And Writ Petition No. 16075 Of 2025 And Writ Petition No. 16076 Of 2025 And Writ Petition No. 16169 Of 2025 And Writ Petition (L) No. 34312 Of 2025 And Interim Application No. 3682 Of 2023 In Appeal No. 129 Of 2016 And Interim Application (L) No. 39266 Of 2025 In Writ Petition No. 1481 Of 2024. Mr. Mohammed Anajwalla a/w Mr. Prathamesh Chavan i/b. India Law Alliance, for t....

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....for the Respondent No. 2 In WP/3557/2025. Ms. Jyoti Chavan Addl GP a/w. Ms Varsha Sawant AGP, for the Respondent Nos. 2,3,4,5,& 6 In WP(L)/26060/25. Ms. Jyoti Chavan Addl GP a/w. Ms. Rita Joshi AGP, for the Respondent No. 2 & 3 In WP(L)/28746/2025. Ms. Shruti Vyas a/w. Mr. Abhishek Mishra, for the Respondent In WP/4435/2025. Mr. J. B. Mishra a/w. Mr. Abhishek Mishra, for the Respondent In WP(L)/10301/2021. Mr. J. B. Mishra a/w. Mr. Abhishek Mishra, for the Respondent No. 1,2 In WP(L)/17911/2024. Mr. Satyaprakash Sharma a/w. Ms. Mamta Omle, for the Respondent No. 1,4 & 5, In WP(L)/28746/2025. Mr. Ram Ochani a/w. Ms. Suman Kumar Das, for the Respondent No. 1 to 5 & 7 In WP(L)/22147/2025. Mr. Bharat Raichandani (through VC) a/w. Mr. Pritesh Kumar, i/b. UBR Legal for the Respondent In WP/3557/2025. Mr. Vijay Kantharia a/w. Ms. Megha Bajoria, Mr. Chirag Sawant, for the Respondent No. 4 & 5 In WP/2605/2025. Mr. Karan Adik a/w. Mr. Harsh Lad, Mr. S Uapurkar, Mr. Karupa, for the Respondent No.1. Mr. Prakash Shah, Senior Advocate (through VC) a/w Mr. Jas Sanghavi, Mr. Mihir Mehta, Mr. Mohit Raval, Mr. Vikas Poojary i/b PDS Legal, for Petitioner in WP/16076/2....

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....nasi, Mr. Sagnik Chatterjee, Mr. Asadulla Thangal, Mr. Ayush Chaddha, Mr. Mohammed Anajwallam, Ms. Gunjan Pande, Ms. Aditi Nazre i/b AZB Partners, for Petitioner in WP/4487/2025. Ms. Jaymala Ostwal (Through VC) a/w Ms. Megha Bajoria, Mr. Chirag Sawant, for Respondent No. 4 in WP/957/2025, WP/9014/2025. Mr. Siddharth Chandrashekhar a/w Mr. Harshad Shingnapurkar, Ms. Krupa Hasurkar, for Respondent No. 3 in WP/17911/2024. Mr. Karan Adik a/w Mr. Harshad Shingnapurkar, Ms. Krupa Hasurkar, for Respondent No. 1 in WP/10496/2025. Ms. Maya Majumdar a/w Ms. Megha Bajoria, Mr. Chirag Sawant, for Respondent No. 2 in WP/10312/2025. Ms. Maya Majumdar a/w Ms. Megha Bajoria, for Respondent No. 4 in WP/6041/2025. Ms. Maya Majumdar a/w Ms. Sangeeta Yadav, for Respondent No. 2 in WP/9014/2025. Ms. Neeti Punde a/w Mr. Harshad Shingnapurkar, Ms. Krupa Hasurkar, for Respondent - Customs in WP/10407/2025. Mr. Deepak Singh (Through VC) i/b Ms. Sangeeta Yadav, for Respondent No. 2 in WP/13178/2025. Ms. Niyati Mankad (Through VC) a/w Ms. Priyanka Singh, for Respondent No. 1, 3 in WP/12013/2025. Mr. M. P. Sharma a/w Ms. Mamta Omle, for Respondent No. 1 in WP(st)/29664/2025. M....

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....Ms. Shruti Vyas a/w Ms. Mamta Omle, for Respondent No. 2, 7 in WP/10417/2025. Mr. Ram Ochani a/w Mr. Suman Kumar Das, for Respondent No. 1 in WP/4862/2025, WP/5003/2025. P.C.:- 1. Heard learned counsel for the parties. 2. Learned counsel for the Petitioners, inter alia, rely upon the decision of the Gujarat High Court in the case of Gujarat Chamber of Commerce and Industry Vs. Union of India & Ors.  2025 (1) TMI 516 - Guj, which has taken the view that goods and service tax would not be leviable on assignment of leasehold rights of plot of land allotted on lease by the State Industrial Development Corporation and the building constructed thereon by the lessee or its successor (Assignor) to a third party (Assignee) on payment of lump sum because such an assignment by sale and transfer of leasehold rights of plot for a consideration would be assignment/sale/transfer of benefit arising out of "immovable property" by the lessee Assignor in favour of the third party Assignee in it would then become the lessee of the Industrial Development Corporation in place of the original Allottee Lessee. Therefore, such assignment would not be covered under the scope of supply. 3....