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TMI Blog2025 (5) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vyas, Addl. G.P. P. C. 1. The issue involved in the present Petition is whether the Goods and Services Tax can be levied on the assignment of leasehold rights of a plot of land allotted on lease by the Maharashtra Industrial Development Corporation (MIDC), and the buildings constructed thereon by the lessee to a third party, on the payment of a lump sum consideration. The GST Authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of "immovable property" by the lessee-assignor in favour of a 3rd party who would then become a lessee of GIDC in place of the original allottee-lessee. In such circumstances, the Gujarat High Court held that the 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 a transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der has been passed on 28th February 2025, which is also assailed in the Writ Petition by amending the Writ Petition. This amendment was allowed by us today by passing an Order in Interim Application No. 7750 of 2025. Considering these facts, in the present Writ Petition also the impugned Order dated 28th February 2025 shall also remain stayed. 4. We place the above Writ Petition along with Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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