TOKHEIM INDIA PVT. LTD. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Firdosh P. Pooniawalla, Justice
TOKHEIM INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 4487 of 2025 dated 03.04.2025
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 – Matter listed with connected writs.
Represented By:
Counsel for the Petitioner: Asadulla Thangal, a/w. Adv. Rajendra Barot, Adv. Sagnik Chatterjee, Adv. Ayush Chaddha i/b. AZB & Partners
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