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2022 (7) TMI 1019 - HC - GSTLevy of GST - Long term lease of 99 years - Validity and legality of the recovery notice - whether long term lease of 99 years is nothing but sale of land and building in terms of Entry 5 of Schedule III to Section 7 of the CGST Act,2017 and that it would not attract the levy of GST? - HELD THAT:- Stating the bare minimum facts, the petitioner purchased the Plot Nos. 2201 and 2202 in the Ankleshwar Industrial Area of Gujarat Industrial Development Corporation. Deed of Assignment-cum- Slup Deed dated 28.10.2010 was executed. Subsequently, the petitioner sold of the said property by sale deed dated 08.06.2018 transferring rights thereunder to one Siddharth Interchem Private Limited. It was stated that the said Siddharth Interchem Private Limited would be using the plot for manufacturing operations. It further appears that the petitioner received impugned “recovery notice” as is styled by the petitioner in relation to the said transaction - On bare reading of the said communication dated 28.05.2021, described by the petitioner as “recovery notice”, we find that it is a mere communication from respondent No.3. We are at a loss at to why such communicative exercise has been undertaken by the department. Be that as it may. It is clearly stated that “the petitioner has misconstrued the simple communication letter as recovery notice and filed the present petition taking such an insignificant ground” - thus, nothing further survives in the petition. There exists no cause of action whatsoever in the present set of facts. Petition dismissed.
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