2026 (8) TMI 1494

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....hva 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. 3,4,5: Ms Tanushree Shrimal, AGP.   For the Respondent(s) No. 1,2: Mr Ankit Shah. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present writ petition, the petitioner herein has ....

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....Tax) Rate dated 31.12.0219 Annexed at Annexure-K, amending Entry no. 41 of Notification 12/2017-(Central Tax) Rate dated 28.06.2017 Annexed at Annexure-l, issued by the respondent no. 01 exempt the subsequent lease & the said amendment being clarificatory in nature is applicable retrospectively; c) Pending hearing and final disposal of the present petition, Your Lordships be pleased to st....

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..... 33270 of 2025 filed by the Union of India challenging the judgment and order dated 03.01.2025 in a group of petitions being Special Civil Application No. 11345 of 2023 and allied matters has been dismissed vide order dated 21.07.2026. Thus, it is urged that the impugned action of the respondents dated 24.03.2026 passed under Section 74 of the Central Goods and Service Tax Act, 2017 may be quashe....

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.... as the array of judgments has ultimately declared as under :- "83. In view of foregoing reasons, assignment by sale and transfer of leasehold rights of the plot of land allotted by GIDC to the lessee in favour of third party-assignee for a consideration shall be assignment/sale/ transfer of benefits arising out of "immovable property" by the lessee-assignor in favour of third party-assig....