AQUAEVA CHEMTECH PRIVATE LIMITED v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
AQUAEVA CHEMTECH PRIVATE LIMITED
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 621 of 2026 dated 22.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 7, 9 & 54
Decision : In favour of assessee
Refund – Leasehold rights transfer – Petitioner purchased GIDC plot via final transfer order and agreement from prior allottee and paid GST on transaction – Petitioner sought refund relying on Gujarat Chamber of Commerce (batuk.online) holding such assignment equivalent to immovable property sale, outside GST levy under section 7(1)(a), Sch II Para 5(b), Sch III Para 5 – Deficiency memos issued citing illegible documents, absence of GST Council notification – Respondents tendered communication for processing refund on application – Held: Writ petition disposed – Petitioner to file fresh refund application – Refund to be paid within two weeks thereof – Liberty to revive petition on default with exemplary costs of Rs. 25,000 on erring officer.
Represented By:
Counsel for the Petitioner: Paresh V Sheth
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