^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

AGI GREENPAC LIMITED vs. ASST COMMISSIONER OF STATE TAX UNIT - 21 & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA

Pet. Counsel

Manav Gupta

Parth S Shah

Res. Counsel

---

Petitioner / Applicant	AGI GREENPAC LIMITED
Respondent	ASST COMMISSIONER OF STATE TAX UNIT - 21 & OTHERS
Court	Gujarat High Court
State	Gujrat
Date	Apr 30, 2024
Order No.	R/SPECIAL CIVIL APPLICATION NO. 7108 of 2024
Citation	2024(4) TAXREPLY 9897
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. Heard learned advocate Mr.Parth Shah with learned advocate Mr.Manav Gupta with learned advocate Mr.Salil Garg for the petitioner. 2. Learned advocate Mr.Parth Shah submitted that the petitioner has challenged the Show Cause Notice dated 04.03.2024 issued by the Respondent No.1 for levy of goods and service tax on the transfer of leasehold property of the Gujarat Industrial Development Corporation. 3. It was submitted that transfer of leasehold property would not fall within the purview of Schedule - IIA of the Central Goods and Service Tax Act, 2017 which deals in activity of the goods and service in lease, tenancy or license to occupy the land being a ‘supply of service’. However, what is actually being taxed in the hands of the petitioner is a sale of land on transfer of leasehold rights. 4. It was submitted that similar matter being Special Civil Application No.11345 of 2023 and Special Civ....