2026 (8) TMI 314

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AVATI Appearance: For the Petitioner(s) No. 1: Ashva Legal Advisors LLP (13473). For the Petitioner(s) No. 1: Mr. Avinash Poddar (9761). For the Petitioner(s) No. 1: Ms Anchal A Poddar (13386). For the Respondent(s) No. 3: Ms Tanushree Shrimal, AGP. For the Respondent(s) No. 1: Deepak N Khanchandani (7781). For the Respondent(s) No. 2: Mr Ankit Shah (6371). For the Responde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....has been dismissed vide order dated 21.07.2026. Thus, it is urged that the impugned action of the respondents dated 30.08.2024 passed under Section 73 of the Goods and Service Tax Act, 2017 may be quashed and set aside. 4. Learned AGP Ms. Tanushree Shrimal has submitted that by communication dated 18.06.2026 written by the State Tax Officer to the Government Pleader's office, it was conveye....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e assignment/sale/ transfer of benefits arising out of "immovable property" by the lessee-assignor in favour of third party-assignee who would become lessee of GIDC in place of original allottee-lessee. In such circumstances, provisions of section 7(1)(a) of the GST Act providing for scope of supply read with clause 5(b) of Schedule II and Clause 5 of Schedule III would not be applicable to such t....