High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
SWASTIK PROCESSOR & ORS.
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 42522 of 2025, WRIT PETITION (L) No. 5717 of 2026, WRIT PETITION No. 2290 of 2025, WRIT PETITION No. 4435 of 2025, WRIT PETITION (L) No. 11239 of 2025, WRIT PETITION (L) NO. 12070 OF 2025, WRIT PETITION NO. 2580 OF 2025, WRIT PETITION NO. 2605 OF 2025, WRIT PETITION NO. 2221 OF 2025, WRIT PETITION (L) NO. 21731 OF 2025, WRIT PETITION (L) NO. 22147 OF 2025, WRIT PETITION NO. 3557 OF 2025, WRIT PETITION NO. 26060 OF 2025, WRIT PETITION (L) NO. 28746 OF 2025, WRIT PETITION (L) NO. 28752 OF 2025, WRIT PETITION (L) NO. 34312 OF 2025, WRIT PETITION (L) NO. 34776 OF 2025, WRIT PETITION (L) NO. 36132 OF 2025, WRIT PETITION NO. 4648 OF 2025, WRIT PETITION NO. 961 OF 2026, WRIT PETITION (L) NO. 5641 OF 2026, WRIT PETITION (L) NO. 6222 OF 2026, WRIT PETITION (L) NO. 6867 OF 2026, WRIT PETITION (L) NO. 6324 OF 2026, WRIT PETITION (L) NO. 6979 OF 2026, WRIT PETITION (L) NO. 1917 OF 2026, WRIT PETITION No. 1786 of 2026, WRIT PETITION (L) No. 927 of 2026, WRIT PETITION No. 1596 of 2025, WRIT PETITION No. 5003 of 2025, WRIT PETITION No. 4862 of 2025, WRIT PETITION No. 6029 of 2025, WRIT PETITION No. 4487 of 2025, WRIT PETITION No. 7416 of 2025, WRIT PETITION No. 6041 of 2025, WRIT PETITION No. 9417 of 2025, WRIT PETITION No. 9014 of 2025, WRIT PETITION No. 10496 of 2025, WRIT PETITION No. 9225 of 2025, WRIT PETITION No. 10287 of 2025, WRIT PETITION No. 10312 of 2025, WRIT PETITION No. 10417 of 2025, WRIT PETITION No. 10301 of 2025, WRIT PETITION No. 10407 of 2025, WRIT PETITION No. 10410 of 2025, WRIT PETITION No. 11643 of 2025, WRIT PETITION No. 11644 of 2025, WRIT PETITION No. 11645 of 2025, WRIT PETITION No. 16605 of 2024, WRIT PETITION No. 12013 of 2025, WRIT PETITION (ST) No. 29664 of 2025, WRIT PETITION No. 16665 of 2024, WRIT PETITION No. 16076 of 2025, WRIT PETITION No. 13178 of 2025, WRIT PETITION No. 17911 of 2024, WRIT PETITION No. 13976 of 2025, WRIT PETITION No. 16123 of 2025, WRIT PETITION No. 16169 of 2025, WRIT PETITION No. 16075 of 2025, WRIT PETITION No. 1449 of 2025, WRIT PETITION No. 957 of 2025, WRIT PETITION No. 16923 of 2025, WRIT PETITION No. 771 of 2025, WRIT PETITION No. 487 of 2025, WRIT PETITION No. 14434 of 2023, WRIT PETITION No. 15873 of 2025, WRIT PETITION No. 2676 of 2026, WRIT PETITION (St.) No. 36498 of 2025 dated 25.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 7 & 9
Decision : Interim
GST on leasehold rights assignment – Transfer to third parties – Batch petitions challenging levy under Section 7(1)(a) read with Schedule II(2) CGST Act on assignment/transfer of leasehold rights in land or building by lessees to assignees – Petitioner relied on Gujarat Chamber of Commerce (2025 Taxo.online 1) holding such assignment as immovable property transfer outside ‘supply’ scope under Section 9 CGST Act – Followed by coordinate Bench orders setting aside SCNs and orders – Revenue appealed Gujarat decisions to SC (SLP 33270/2025, 52380/2025) tagged without stay – Held: Rule issued – Notice to AG on constitutional challenges – Pending final disposal, no recovery under impugned orders; adjudication of pending SCNs stayed.
Represented By:
Counsel for the Petitioner: P. C. Joshi a/w Piyush N. Shah a/w Aditya V. Tayade, Prasanth Raju, Vevek Ladha a/w Pulkit Devpura, Rohan Kadam a/w. Ishaan Patkar, Prakhar Parekh, Azraa Millwalla, Arya Gadagkar, Jai Sanyal, Rohan Shah, Senior Advocate a/w Vidushi Maheshwari, Mohammed Anajwalla a/w Prathamesh Chavan a/w Chandani Tanna a/w Surabhi Prabhudesai i/b. India Law Alliance, Gopal Mundhra i/by Economic Laws Practice, Sri Sabari Rajan i/b. Sharon Patole, Bhavik Salia a/w Savita Dwivedi,i/b. Sanjaykumar Dwivedi, Snehil Rai, Sriram Sridharan a/w Devanshi Sharma, Kunal Bhanage a/w Vasim Siddiqui, Akshay Pawar, Bharat Raichandani a/w Bhagirati Sahoo, Roshil Nichani, Karan Sarawagi i/by Jay N. Bhanushali, Prakash D. Shah, Sr. Adv a/w Mohit Raval a/w Jas Sanghavi i/by PDS Legal, Prakash Shah, Sr. Adv. a/w Deep Shah i/by Kevin Shah & Associates, Anupam Dighe a/w Chandani Tanna a/w Prathamesh Chavan i/by India Law Alliance, Anay Banhatti a/w Deepshee Kagra & Nachiket Tiwari, Adv Bhavik Shah, Adv Savita Dwivedi, Adv Ankita V i/b Veritas Legal, Adv Kinnari Raut i/b Abhishek Salian, Adv Dharan Gandhi and Aanchal Vyas, Adv Prasannan Namboodiri a/w Pratibha NamBoodiri, Rishabh Sinha, Nakshatra Mahadik
