M/s ELITE CLOTHING COMPANY PVT. LTD v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Firdosh P. Pooniawalla, Justice
M/s ELITE CLOTHING COMPANY PVT. LTD
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) NO. 8827 OF 2025 dated 17.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 7 & 9
Decision : Interim
Levy of GST on assignment of leasehold rights – Transfer of MIDC allotted plot to third party for lump sum consideration – Authority treated as supply of service – Petitioner relied on Gujarat Chamber of Commerce and Industry (2025) holding such assignment constitutes transfer of benefits arising from immovable property outside Section 7(1)(a) read with Schedule II clause 5(b), Schedule III clause 5 – Not taxable under section 9 GST Act – Held: Implementation of adjudication order stayed.
Represented By:
Counsel for the Petitioner: Rohan Shah, Senior Advocate, with Mohammed Anajwala, Prathamesh Chavan i/b India Law Alliance, Advocates
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