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SANDOZ PRIVATE LIMITED vs. THE UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA

Pet. Counsel

Rohan Shah

Ramachandran Mathiyil

Mohammed Anajwalla

Res. Counsel

Jitendra Mishra

Sangeeta Yadav

S.d. Vyas

Petitioner / Applicant	SANDOZ PRIVATE LIMITED
Respondent	THE UNION OF INDIA & OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Mar 18, 2025
Order No.	WRIT PETITION NO. 487 OF 2025
Citation	2025(3) TAXREPLY 12756
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ORDER
P. C. 1. Mentioned. Taken out of turn. 2. The issue involved in the present Writ Petition is whether any Goods and Service Tax (GST) can be levied on the assignment of leasehold rights to a third party of a plot of land allotted by the Maharashtra Industrial Development Corporation (MIDC) to the original lessee (i.e. the assignor) along with the buildings constructed thereon, on payment of a lump sum consideration by the assignee to the assignor. 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 Petitioner, 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 [(2025) (1) TMI 516 Gujarat High Court] decided on 3rd January 2025. 3. The Division Bench of the Gujarat High Court has taken a view that....