M/s SIEMENS LTD. THROUGH AUTHORISED SIGNATORY MANOJ DHIRAJLAL PALA v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s SIEMENS LTD. THROUGH AUTHORISED SIGNATORY MANOJ DHIRAJLAL PALA
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 15003 of 2025 dated 21.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 7, 9 & 74
Decision : In favour of assessee
Levy of GST on assignment of leasehold rights – Scope of supply – GIDC allotted two land parcels to Hindustan Motors Limited on 99-year lease – Subsequently assigned to petitioner Siemens through deeds of assignment – Petitioner assigned leasehold rights to M/s LM Wind Power Blades India Private Limited through separate deeds of assignment covering leasehold lands in Halol Industrial Area along with structures and movable assets – Petitioner contended issue covered by Gujarat Chamber of Commerce(batuk.online) holding assignment of leasehold rights amounts to transfer of immovable property and not liable to GST under Section 9- Held: Petition allowed – Show cause notice quashed and set aside.
Represented By:
Counsel for the Petitioner: Tushar Jarwal assisted by Krishal H Patel, Rahul Sateeja, Daliya Singh & Faraahat Ashar Shahab
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