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TTC MIDC INDUSTRIES ASSOCIATION & ANOTHER vs. UNION OF INDIA DEPARTMENT OF REVENUE & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Rohan Shah
Gopal Mundhra
Harsh Shah
Res. Counsel
S. D. Vyas
V. R. Raje
Jaymala Ostwal

Petitioner / Applicant

TTC MIDC INDUSTRIES ASSOCIATION & ANOTHER
Respondent UNION OF INDIA DEPARTMENT OF REVENUE & OTHERS
Court Bombay High Court
State

Maharashtra

Date Mar 4, 2025
Order No.

WRIT PETITION NO. 957 OF 2025

Citation

2025(3) TAXREPLY 12659
Original Order
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ORDER

P. C. 1. Leave is granted to the Petitioners to join the Director General of GST Intelligence (DGGI) as party Respondent No.6. The amendment shall be carried out within a period of one week from today and the amended copy of the Petition shall be served on the newly added Respondent as well as the other Respondents within a period of one week thereafter. 2. The issue involved in the present 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 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....

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