9911796707
TMI Blog2025 (5) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. With the consent of the learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is quite brief. 3. The brief facts of the case are as follows: 3.1 One Jamnadas Gordhan Mathukia, established a proprietorship concern under the name of Shreeji Enterprise. 3.2 The Petitioner was granted Registration No. 24AICPM9093K1ZU under the applicable statute with effect from 07.09.2017. Subsequently, the said registration has been surrendered with effect from 17.07.2023. 3.3 An industrial plot, bearing No. 1032/14, situated at GIDC Panoli Estate, was allotted to the Petitioner on 22.05.2007 in the name of M/s JG Pharma Chem. The Petitioner, through an agreement dated 08.01.2008, tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other appropriate writ, order and/or directions in the nature of mandamus holding and declaring that the respondents are not entitled to charge GST on the transaction of assignment of the long-term Leasehold rights under the provisions of the Goods and Service Tax, 2017; c. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus declaring the amendment vide Notification 28/2019 dated 31.12.2019 (Annexure E). amending Entry no. 41 of Notification 12/2017 dated 28.06.2017 (Annexure D), exempting the subsequent lease & the said amendment being clarificatory in nature, is applicable retrospectively; d. Pending the admission, hearing and final disposal of this petition, restrain the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35 dated 24.10.2017 in favour of the purchaser of such leasehold rights. In view of such undisputed factual position, the decision of this Court in the case of Gujarat Chamber of Commerce and Industry Vs. Union of India reported in [2025] 170 taxmann.com 251 (Gujarat) will squarely apply. In Gujarat Chamber of Commerce (Supra), this Court has held 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-assignee who would become lessee of GIDC in place of original all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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