M/s HINDUSTAN EQUIPMENT CRAFT v. ASSISTANT COMMISSIONER OF STATE TAX & ORS. – BOMBAY HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Anil L Pansare, Justice & Nivedita P Mehta, Justice

M/s HINDUSTAN EQUIPMENT CRAFT

ASSISTANT COMMISSIONER OF STATE TAX & ORS.

WRIT PETITION No. 1257 of 2026 dated 27.02.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 7, 9, 73 & 75

Decision : In favour of assessee

Demand – Transfer of leasehold rights in MIDC plot for consideration – Authorities classified transaction as supply of services under Section 7(1) read with Schedule II Clause 2(b) and taxable at 18% as other miscellaneous services – Transaction held not lease/sub-lease but complete extinguishment of assignor’s rights with MIDC consent on payment of additional premium – Transaction lacks element of ‘in course/furtherance of business’ and constitutes transfer of benefits arising out of immovable property – Petitioner relied on Gujarat High Court (2025) holding assignment of leasehold rights in industrial plot not taxable as supply under GST Act – Held: SCN & order quashed – Transaction not subject to GST levy.

Represented By:

Counsel for the Petitioner: Vijaykumar Paliwal

M/s HINDUSTAN EQUIPMENT CRAFT v. ASSISTANT COMMISSIONER OF STATE TAX & ORS. – BOMBAY HIGH COURT

M/s HINDUSTAN EQUIPMENT CRAFT v. ASSISTANT COMMISSIONER OF STATE TAX & ORS. – BOMBAY HIGH COURT

🔒 Premium Content

Quick Link

Get In Touch