2024 (6) TMI 743 - HC - GST

Levy of goods and service tax on the transfer of leasehold property of the Gujarat Industrial Development Corporation - Challenge to SCN - HELD THAT - Issue Notice returnable on 03.07.2024. The respondent authority may proceed with the adjudication of the Show Cause Notice, however, no final order shall be passed without permission of this Court during the pendency of this petition. Direct service through email is permitted.

Summary

Issues involved: Challenge to Show Cause Notice for levy of goods and service tax on transfer of leasehold property.

Summary:
The petitioner challenged a Show Cause Notice dated 04.03.2024 issued by Respondent No.1 for levying goods and service tax on the transfer of leasehold property of the Gujarat Industrial Development Corporation. The petitioner argued that the transfer of leasehold property should not be considered as a supply of service under Schedule - IIA of the Central Goods and Service Tax Act, 2017, but rather as a sale of land upon transfer of leasehold rights. The petitioner pointed out that similar matters are pending before the Court for adjudication. In light of these submissions, the Court issued a Notice returnable on 03.07.2024. The respondent authority was allowed to proceed with the adjudication of the Show Cause Notice, but no final order could be passed without the permission of the Court during the pendency of the petition. Direct service through email was permitted, and the case was to be heard along with other related matters.