2026 (8) TMI 1496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. 1: Mr. Harshesh R Kakkad (7813). For the Respondent(s) No. 2,3: Ms. Tanushree Shrimal, AGP. For the Respondent(s) No. 1: Ms. Nidhi T Vyas (7772). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr. Harshesh R. Kakkad for the petitioner and learned AGP Ms. Tanushree Shrimal for the respondent nos. 2 and 3. 2. In the present petition, petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Learned AGP Ms. Tanushree Shrimal has submitted that by communication dated 20.12.2025 written by the State Tax Officer to the Government Pleader's office, it was conveyed that recovery will be subjected to the outcome of the Special Leave Petition (for short 'SLP') before the Hon'ble Supreme Court. Thereafter, during the pendency of the writ petition, the State Tax Officer vide communication....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or a consideration shall be 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 n....