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FRONTLINE ROLL FORMS PVT. LTD. vs. STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Chirag Shetty
Jitendra Motwani
Res. Counsel
S.d. Vyas

Petitioner / Applicant

FRONTLINE ROLL FORMS PVT. LTD.
Respondent STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 30, 2025
Order No.

WRIT PETITION NO. 1596 OF 2025

Citation

2025(4) TAXREPLY 13205
Original Order
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ORDER

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 Authorities consider the same as a supply of service under the provisions of the Central/ State Goods and Services Tax Act, 2017. According to the Petitioners, the issues raised in the present Petition are squarely covered by a Division Bench decision of the Gujarat High Court in the case of Gujarat Chambers of Commerce and Industry & Others v/s. Union of India & Others (2005) (1) TMI 516 GUJARAT HIGH COURT decided on 3rd January, 2025. 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 plot of land allotted by the Gujarat Indu....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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20 Jun

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

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PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).