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Bombay HC Quashes GST Demand on Assignment of Leasehold rights of Industrial MIDC Plot

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The petitioner had assigned lease hold rights in the MIDC Plot and the factory building to Sumit Madanlal Pagariya. GST Notice was served that the transfer of assignment of rights is supply of services and GST is liable to be paid.

HELD that the 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 allottee-lessee and in such circumstances, would not be subject to levy of GST in terms of provisions of the GST Act

Judgment dated 9.1.2026 of the High Court of Bombay, Bench at Nagpur, in Writ Petition No.2145 of 2025 of Aerocom cushions Private Limited   vs.  Assistant Commissioner of CGST and another

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