PAYAL PLASTICHEM PRIVATE LIMITED v. STATE OF GUJARAT & ORS.- Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
PAYAL PLASTICHEM PRIVATE LIMITED
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 12120 of 2025 dated 18.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 5, 7, 9 & 54
Decision : In favour of assessee
Refund – GIDC leasehold plot transfer – Deficiency memos issued citing illegible documents and absence of GST Council circular on lease transaction refunds – Petitioner relied on Gujarat Chamber of Commerce holding assignment of GIDC leasehold rights constitutes immovable property transfer outside Section 7(1)(a) CGST Act Schedule II entry 5(b) and Schedule III clause 5 hence not taxable under Section 9 – Respondents tendered communication assuring refund consideration upon fresh application – Held: Writ petition disposed – Petitioner to file refund application – Refund to be sanctioned within one week of receipt failing which petition revivable with exemplary costs of 25,000 on erring officer.
Represented By:
Counsel for the Petitioner: Dhaval Shah
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