MEGHAAARIKA ENTERPRISES PRIVATE LIMITED & ANR. v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A. S. Supehia, Justice & Pranav Trivedi, Justice
MEGHAAARIKA ENTERPRISES PRIVATE LIMITED & ANR.
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 15713 of 2025 dated 18.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 5, 7, 54 & 70
Rule Number : Rule 90
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – GIDC leasehold rights assignment – Interest paid under protest on disputed tax following summons and calculation sheet – Refund application rejected via deficiency memo citing no GST Council notification on lease refunds – Relied on Gujarat Chamber of Commerce holding leasehold transfer constitutes immovable property outside Section 7(1)(a) CGST Act Schedule II entry 5(b) and Schedule III clause 5 hence non-taxable – Respondents agreed to quash memo and reconsider – Held: Writ petition disposed – Deficiency memo quashed – Refund application revived for decision within three weeks.
Represented By:
Counsel for the Petitioner: Abhay Y Desai
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