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AUTOTECH ANCILLARIES LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Sriram Sridharan
Vidhi Jain
Res. Counsel
S. D. Vyas
Ram Ochani

Petitioner / Applicant

AUTOTECH ANCILLARIES LIMITED

Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 17, 2025
Order No.

WRIT PETITION NO. 5003 OF 2025

Citation

2025(4) TAXREPLY 13018

Original Order
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ORDER

P. C. 1. The issue involved in the present Writ Petition is whether the Goods and Service 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 Authorities considered the same as a supply of service under the provisions of the Central / State Goods and Services Tax Act, 2017 (“CGST”). According to the Petitioner, the issues raised in the present Writ Petition are squarely covered by a Division Bench decision of the Gujarat High Court in the case of Gujarat Chambers of Commerce and Industry and Others v/s Union of India and Others decided on 3rd January 2025 (2025) (1) TMI 516 Gujarat High Court. 2. The Division Bench of the Gujarat High Court has taken a view that the assignment by sale or transfer of leasehold rights of the ....

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