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Home » Laws » GST Case Laws » FRONTLINE ROLL FORMS PVT. LTD. v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT

FRONTLINE ROLL FORMS PVT. LTD. v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT

High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice

FRONTLINE ROLL FORMS PVT. LTD.
v.
STATE OF MAHARASHTRA & ORS.

WRIT PETITION No. 1596 of 2025 dated 30.04.2025

Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 7
Decision : Interim

GST levy on assignment of leasehold rights – 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 10.06.2025.

Represented By:

Counsel for the Petitioner: Chirag Shetty a/w Jitendra Motwani i/b Economic Laws Practice, Advocates.

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