BANSAL STEEL ROLLING MILLS v. UNION OF INDIA & ORS – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
BANSAL STEEL ROLLING MILLS
v.
UNION OF INDIA & ORS
WRIT PETITION No. 4862 of 2025 dated 17.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 7
Decision : Interim
GST levy on assignment of leasehold rights – Adjudication order and rectification order challenged – Transfer of leasehold plot and buildings for lump sum consideration – GST authorities treated as supply of service under CGST Act – Issue covered by Gujarat High Court decision in Gujarat Chambers of Commerce (2025) held assignment of leasehold rights not subject to GST under Section 7(1)(a) read with Schedule II Clause 5(b) and Schedule III Clause 5 – Held: Interim relief granted – Operation of impugned orders stayed – Matter tagged with connected petitions – Adjourned to 28.04.2025.
Represented By:
Counsel for the Petitioner: Arun Jain i/b Kartik Vig, Advocates
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